Core Issue: IT controls are poorly designed, leading to incomplete and inaccurate information.
Impacted Requirements: This affects compliance with financial reporting objectives and current operational needs.
Recommended Follow-Up: Review and enhance IT general and application controls to ensure data accuracy and completeness.
Finding Text
Inadequate Design of IT General and Application Controls that Prevent the Information System From
Providing Complete And Accurate Information Consistent with Financial Reporting Objectives and Current
Needs