General and Application Controls Over the Mechanization of Contract Administration Services System

摘要

The overall audit objective was to evaluate general and application controls over the Mechanization of Contract Administration Services system to ensure that MOCAS data are complete, accurate, and prevent and detect potential fraudulent payments. Specifically, we reviewed access controls, security administration, software change management, and contingency planning. We also reviewed application controls over transactions processed in the MOCAS system. We evaluated the management control program as it relates to the MOCAS system.