Specifications

12  Lesson 7 Computer Tutorial 3
Following is a basic set of internal controls that can be used to protect the financial
information in a general ledger:
1. Control access to general ledger data.
2. Do routine backups.
3. Store the backups off-site to control access and to ensure that if the building is
destroyed the data is still protected.
4. Handle printed output properly. Confidential printouts should be filed or shredded
when not required.
Control access to general ledger data
Access to the general ledger data and program should be limited to authorized personnel. At
the least, the computer in which the general ledger data are stored should be protected against
unauthorized use. One simple method is to install a power-on password on the computer.
However, if the computer is used by more than one person, you may need a specific control
access to the general ledger program and data. This can be done with Accpac.
Your password should be unique, yet easy to remember. Avoid passwords that are too
obvious or easily guessed. Your last name or first name is the worst possible password. Your
telephone number, birthday, and names of spouse, children, or pets are also poor choices. A
password consisting of a combination of letters and numbers, however, is much more difficult
to break.
Details for setting up and maintaining this powerful feature of Accpac are contained in the
System Manager Guide. You can also use the Help menu from the menu bar. The details of
setting security in Accpac is beyond the scope of this tutorial.
Do routine backups
The importance of doing backups cannot be stressed enough. You must back up the general
ledger regularly. When using Accpac, it is recommended that you back up your general ledger
data at several points, such as prior to posting transaction batches, modifying historical data,
or closing the general ledger for the year. Do not skip any of the recommended backups.
To ensure that you can recover from a hardware failure, you should have more than one
backup copy for your general ledger. Then, if the first backup fails, you have another to fall
back on.
You should also develop the habit of checking your backup media for possible defects, using
the appropriate command in your backup program. If the media has a physical defect, replace
it.
Access to the backup copies should be controlled, giving only authorized individuals access.
The best place to store the backup copies on-site is a fireproof safe or a locked cabinet.
Store the backups off-site
As a CGA student, it is probably not critical for you to store your general ledger backup
copies in a location away from your computer. However, for many organizations, storing at
least one of the copies off-site is an important part of internal control procedures. In the event
of fire or burglary, without off-site storage, there may be no other means of recovery.
The best place to store your backup is with a bonded data storage facility with fire
suppression systems and temperature and humidity control. Some companies provide this