Accounting information system introduction

transcript

INTRODUCTION

• Skip pp. 278 – 282.

• Learn pp. 282 – 291.

• Skip pp. 292 – 298.

SECURITY

SYSTEMSRELIABILITY

PROCESSING INTEGRITY

• Five categories of integrity controls are designed to meet the preceding objectives:– Source data controls– Data entry controls– Processing controls– Data transmission controls– Output controls

• The following source data controls regulate integrity of input:– Forms design– Pre-numbered forms sequence test– Turnaround documents– Cancellation and storage of documents– Authorization and segregation of duties– Visual scanning– Check digit verification– RFID security

• Once data is collected, data entry control procedures are needed to ensure that it’s entered correctly. Common tests to validate input include:– Field check– Sign check– Limit check– Range check– Size (or capacity) check– Completeness check– Validity check– Reasonableness check

• Four Types of Questions• The instructor will …..

– 1. State data input test (field check)• List 4 possible definitions

– 2. State data input test (field check)• List 4 possible examples

– Which one is an example.– Which one is not an example.

– 3. State definition of data input test • List 4 possible terms

– 4. State example of data input test• List 4 possible terms

• In all types of question…..– 1 is correct– 1 is “way off” (maybe ‘sounds like could be term’)

• Additional Batch Processing Data Entry Controls– In addition to the preceding controls, when using

batch processing, the following data entry controls should be incorporated.

• Sequence check• Error log• Batch totals

– Financial Total– Hash Total– Record Count

• Additional online data entry controls– Online processing data entry controls include:

• Transaction logs– Includes detailed records of all transaction data.– Identifies the sequence in which transaction were

entered– Can be used to reconstruct damaged online files.

• Processing Controls– Processing controls to ensure that data is processed

correctly include:• Data matching• File labels

– Header Record– Trailer Record

• Recalculation of batch totals• Cross-footing balance test• Write-protection mechanisms• Database processing integrity procedures

– Concurrent Update Controls

• Data conversion controls

• Data Transmission Controls– When the receiving unit detects a data

transmission error, it asks the sending unit to re-send. Usually done automatically.

– Sometimes, the system may not be able to accomplish automatic resubmission and will ask the sender to re-transmit the data.

• Message Acknowledgment Techniques– A number of message acknowledgment

techniques can be used to let the sender of an electronic message know that a message was received:

• Echo check• Trailer record

• Output Controls– Careful checking of system output provides

additional control over processing integrity.– Output controls include:

• User review of output• Reconciliation procedures• External data reconciliation

Example: Credit Sales Processing

– Shows how Processing Integrity Controls are implemented.

– When Studying: Try to tie examples to previous terms & definitions.

However, some examples do not tie back.

– 7 Steps in Batch Processing (pp. 288 – 289)

– 3 Major Steps in Online Processing (pp. 289 – 291)

• Online Data Entry• Online Processing• Online Output

• In Access Assignment 1, we specified that the data field “RRNumber” in the Receiving Report table should be strictly autonumber. This is an example of:

a) Limit Check

b) Size Check

c) Field Check

d) Completeness Check

• The data entry control “validity check” would detect discrepancies between the primary key fields and prevent the enforcement of referential integrity. Which of the following is a best example:

a) A zip code of BY23A

b) A product ID such as “BOX 16”

c) A vendor ID, such as “LASRON” that is not listed in the Vendor table

d) An employee without a pay-rate

• Which of the following processing control most likely contains the “file name” for the file being processed?

a) Header record

b) Each individual record in the file

c) Batch total

d) Trailer record.

• Summing up all employee ID numbers for a batch of Receiving activities is an example of…

a) Financial total

b) Query total

c) Check digit verification

d) Hash total

Accounting information system introduction

Economy & Finance