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093580 1 (1973-11-28)

handle is hein.gao/gaobacxgk0001 and id is 1 raw text is: UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D C 20548 RESOURCES AND ECONOMIC q3 DEVELOPMENT DIVISION NOV 28 1973 Mr. Kenneth E. Frick Executive Vice President BEST DOCUMENT AVAILABLE Commodity Credit Corporation Department of Agriculture Dear Mr. Frick In connection with our financial audit of the Commodity Credit Corporation, we surveyed controls over the processing of data on the Corporation's grain inventory through the Department of Agriculture's automated data processing (ADP) system at Kansas City, Missouri. We reviewed control guidelines, interviewed officials concerning com- puter operations, reviewed system documentation, tested controls over computer program changes, and inspected computer facilities. SYSTEM OPERATIONS AND CONTROLS Three departmental offices are responsible for operating seg- ments of the system. The Agricultural Stabilization and Conserva- tion Service's Prairie Village, Kansas, Commodity Office, located near Kansas City, prepares and maintains computer programs for directing processing operations, That agency's Data Systems Field Office an Kansas City maintains the control cards for instructing the computer and converts original data into machine-readable form. The Department's Office of Informataon Systems Computer Center in Lansas City then processes the data through its computer and retains control of magnetic tapes on which the data is recorded. The objectives of controls in an automatic data processing system are to insure that the system (1) accepts and processes only valid data, (2) processes such data accurately and completely, and (3) produces the necessary information, records, and reports. To attain these objectives, controls generally are needed over such elements of the system as --the machines, --the machine programs, --the system personnel,

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