The firm relied on certain ITGCs including those over the issuer's online banking application and manual controls in its approach to testing certain deposit liabilities. The following deficiencies were identified: · The firm selected for testing a control over the origination of new deposit liability accounts. The firm did not include any new accounts originated in the online banking system in its testing. (AS 2301.19 and .21)
The firm relied on certain ITGCs including those over the issuer's online banking application and manual controls in its approach to testing certain deposit liabilities. The following deficiencies were identified: · The firm did not identify and test controls over the process for customers who elected to receive electronic statements. (AS 2301.16)
The firm relied on certain ITGCs including those over the issuer's online banking application and manual controls in its approach to testing certain deposit liabilities. The following deficiencies were identified: · The firm did not identify and test ITGCs over the issuer's online banking application. (AS 2301.16)
The firm relied on certain ITGCs including those over the issuer's online banking application and manual controls in its approach to testing certain deposit liabilities. The following deficiencies were identified: · The firm selected for testing a control over the monitoring of the transfer of data from the teller system to the general ledger. The firm did not evaluate whether the control was designed to address the risk related to the completeness of the data transferred. (AS 2301.19)
The firm relied on certain ITGCs including those over the issuer's online banking application and manual controls in its approach to testing certain deposit liabilities. The following deficiencies were identified: · The firm selected for testing controls over change management. The firm did not test or in the alternative test controls over the completeness of the population of changes that the firm used in its testing of these controls. (AS 1105.10)