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Document API PUBL 3802 is offered by IHS as part of an online subscription. This subscription contains many documents on the same topic.
You may also purchase this document alone from the IHS Standards Store.
API PUBL 3802 Document Information:
Title
Audit Control Cuide
American Petroleum Institute
Publication Date:
Jan 1, 1992
Scope:
This guide is intended as a reference document in the preparation of
more definitive guidelines,
programs, and procedures for specific users and business risks. Users
of the guide should be alert
and responsive to the individual needs of their organization.
The guide was written primarily for audit professionals, but it may
also benefit information
systems, EDI, Controllers, and legal professionals across the
industry. It represents the views and
experiences of its authors. An effort has been made to be
comprehensive; however, it is not
possible to anticipate the control needs of every organization.
Certain controls may not be
enforceable or even useful in a particular environment.
The basic principles of control, such as segregation of duties,
documentation, timeliness,
completeness, supervision, and review, are as necessary in EDI as in
any other business
environment. This guide identifies key exposures and security issues
which are unique to the
implementation of the technology. It does not replace the traditional
application audit program.
Rather, it emphasizes the types of controls which apply more
specifically to an EDI environment.
This guide focuses on the exchange of data rather than funds. As such,
controls specific to
Electronic Funds Transfer (EFT) have not been included; however, many
of the controls outlined
herein could be extended to the EFT environment.
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