systems control and review file

Quick Reference

An embedded audit facility in a computer that consists of a program code or additional data provided by an auditor and incorporated into a computerized accounting system. The auditor designates files as SCARF or not and also specifies a monetary value threshold. All transactions posted to a SCARF file that are above the threshold are also written to a SCARF file, the contents of which can only be altered or deleted by the external auditors of the company. See also integrated test facility.

Subjects: Accounting.

Reference entries