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Information
Systems:
Process Controls
Chapter 9
Learning Objectives
Control Matrix
Control Goals
Recommended Control Plans
Cell entries
Explanations / details for each plan
Elements
of the
Control
Matrix
FIGURE 9.1
FIGURE 9.2
Systems Flowchart
Data Entry Without
Master Data Available
FIGURE 9.3
Control Matrix
for Data Entry
Without
Master Data
KEY:
Possible operations process goals include:
A = To ensure timely processing of (blank) event data
B = (describe)
IV = input validity
IC = input completeness
IA = input accuracy
UC = update completeness
UA = update accuracy
FIGURE 9.4
Missing data
Alpha in alpha fields; numbers in numeric fields
Input field proper size
Input field within set range (example: customer gender)
Security Controls
Critical in e-business
VISA recommends the following items:
network firewall
security patches
encryption of stored and transmitted data
use of updated anti-virus software
access controls user IDs / passwords
screening of employees with access to data
secured access to hardware / disks
destroy unneeded records
Systems Flowchart
Data Entry with
Master Data
Available
Control Matrix
for Data Entry
with
Master Data
IV = Input validity
IC = Input completeness
IA = Input accuracy
UC = Update completeness
UA = Update accuracy
FIGURE 9.6
Systems Flowchart
Data Entry with
Batches
FIGURE 9.7
Control Matrix
for Data Entry
with Batches
IV = input validity
IC = input completeness
IA = input accuracy
UC = update completeness
UA = update accuracy
FIGURE 9.8
Key verification
Extremely expensive control plan where a second
data entry person keys in source data to compare with
data already entered. Rarely used in practice.
Written approvals
A requirement that handwritten signatures be affixed
to documents indicating approval/authorization.
Computer preparation of business documents
Part of output of computer process
More efficient (and legible) than manual processes
Rejection procedures
Establish procedures to be followed when errors are
entered and erroneous records rejected by computer.
Rejected records may written to a suspense file and
require periodic follow-up.
Prerecorded data
Examples: serial numbers, MICR a/c #s, dept. #s
Printed on forms so that manual entry is not required.
Turnaround documents
Prerecorded data to capture input on subsequent
processing. Example: RA stub attached to invoice.
FIGURE 9.9