ACC 224L (7749)
THE FAMILY SUPPORT CENTER
(Case Analysis)
Activity
Threats
Internal Control
General issues throughout
entire revenue cycle
➢ Each employee has
full access (create,
read, update, and
delete) to the
charity’s accounting
system
Inaccurate or invalid
master data, unauthorized
disclosure of sensitive
information and loss of
destruction of data
➢ There is a big
possibility that an
employee may
commit mistakes
and
misappropriation as
they have the
authority to access
the system that
Data processing control
must be seen in the
foundation and also
restricting of access to
master data and only
allowed the authorize
personnel as well as
access control and
encryption.
➢ The accountant and
the office manager
only should have
the full access to
the accounting
system.
