TAILIEUCHUNG - Lecture Accounting information systems (13/e) – Chapter 10: Processing integrity and availability controls

Chapter 10 - Processing integrity and availability controls. After studying this chapter, you should be able to: Identify and explain controls designed to ensure processing integrity; identify and explain controls designed to ensure systems availability. | Processing Integrity and Availability Controls Chapter 10 10-1 Learning Objectives Identify and explain controls designed to ensure processing integrity. Identify and explain controls designed to ensure systems availability. 10-2 Processing Integrity Controls Input Forms design Sequentially prenumbered Turnaround documents 10-3 Processing Integrity: Data Entry Controls Field check Characters in a field are proper type Sign check Data in a field is appropriate sign (positive/negative) Limit check Tests numerical amount against a fixed value Range check Tests numerical amount against lower and upper limits Size check Input data fits into the field Completeness check Verifies that all required data is entered Validity check Compares data from transaction file to that of master file to verify existence Reasonableness test Correctness of logical relationship between two data items Check digit verification Recalculating check digit to verify data entry error has not been made 10-4 Additional Data Entry Controls Batch processing Sequence check Test of batch data in proper numerical or alphabetical sequence Batch totals Summarize numeric values for a batch of input records Financial total Hash total Record count Prompting System prompts you for input (online completeness check) Closed-loop verification Checks accuracy of input data by using it to retrieve and display other related information (., customer account # retrieves the customer name) 10-5 Processing Controls Data matching Two or more items must be matched before an action takes place File labels Ensures correct and most updated file is used Recalculation of batch totals Cross-footing Verifies accuracy by comparing two alternative ways of calculating the same total Zero-balance tests For control accounts (., payroll clearing) Write-protection mechanisms Protect against overwriting or erasing data Concurrent update controls Prevent error of two or more users updating the same record at the same time 10-6 Output Controls User review of output Reconciliation Procedures to reconcile to control reports (., general ledger A/R account reconciled to Accounts Receivable Subsidiary Ledger) External data reconciliation Data transmission controls 10-7 Availability Controls Preventive maintenance Fault tolerance Use of redundant components Data center location and design Raised floor Fire suppression Air conditioning Uninterruptible power supply (UPS) Surge protection Patch management and antivirus software Backup procedures Incremental Copies only items that have changed since last partial backup Differential backup Copies all changes made since last full backup Disaster recovery plan (DRP) Procedures to restore organization’s IT function Cold site Hot site Business continuity plan (BCP) How to resume all operations, not just IT 10-8 Key Terms Turnaround document Field check Sign check Limit check Range check Size check Completeness check Validity check Reasonableness test Check digit Check digit verification Sequence check Batch totals Financial total Hash total Record count Prompting Closed-loop verification Header record Trailer record Transposition error Cross-footing balance test Zero-balance test 10-9 Key Terms (continued) Concurrent update controls Checksum Parity bit Parity checking Fault tolerance Redundant arrays of independent drives (RAID) Uninterruptible power supply (UPS) Backup Recovery point objective (RPO) Recovery time objective (RTO) Real-time mirroring Full backup Incremental backup Differential backup Archive Disaster recovery plan (DRP) Cold site Hot site Business continuity plan (BCP) 10-10

• Kế toán - Kiểm toán
• Processing integrity
• Availability controls
• Accounting information systems
• Lecture Accounting information systems
• Hệ thống thông tin kế toán
• Processing integrity controls
• Accounting information systems
• Lecture Accounting information systems
• Information systems controls
• BMC Molecular and Cell Biology
• Tamoxifen inducible knockout mice
• Gastrointestinal tract
• Wnt target mRNAs
• Cytokine mediated hematopoiesis
• Adult mice