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Accounting Information Systems > Chapter 10: Processing Integrity and Availability Controls > Flashcards

Chapter 10: Processing Integrity and Availability Controls Flashcards

1
Q

turnaround document

A

a record of company data sent to an external party and then returned by the external par for subsequent input to the system

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2
Q

field check

A

an edit check that tests whether the characters in a field are of the correct field type (e.g., numeric data in numeric fields)

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3
Q

sign check

A

an edit check that verifies that the data in a field have the appropriate arithmetic sign

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4
Q

limit check

A

an edit check that tests a numerical amount against a fixed value

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5
Q

range check

A

an edit check that tests whether a data item falls within predetermined upper and lower limits

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6
Q

size check

A

an edit check that verifies that the data in a field has the appropriate arithmetic sign

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7
Q

completeness check (or test)

A

an edit check that verifies that all data required have been entered

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8
Q

validity check

A

an edit test that compares the ID code or account number in transaction data with similar data in the master file to verify that the account exists

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9
Q

reasonableness test

A

an edit check of the logical correctness of relationships among data items

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10
Q

check digit

A

ID numbers (such as employee number) can contain a check digit computed from the other digits

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11
Q

check digit verification

A

recalculating a check digit to verify that a data entry error has not been made

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12
Q

sequence check

A

an edit check that determines if a batch of input data is in the proper numerical or alphabetical sequence

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13
Q

batch totals

A

the sum of a numerical item for a batch of documents, calculated prior to processing the batch, when the data are entered, and subsequently compared with computer-generated totals after each processing step to verify that the data was processed correctly

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14
Q

financial total

A

a type of batch total that equals the sum of a field that contains monetary values

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15
Q

hash total

A

a type of batch total generated by summing values for a field that would not usually be totaled

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16
Q

record count

A

a type of batch total that equals the number of record processed at a given time

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17
Q

prompting

A

an online data entry completeness check that requests each required item of input data and then waits for an acceptable response before requesting the next required item

18
Q

closed-loop verification

A

an input validation method that uses data entered into the system to retrieve and display other related information so that the data entry person can verify the accuracy of the input data

19
Q

header record/label

A

type of internal label that appears at the beginning of each file and contains the file name, expiration date, and other file identification information

20
Q

trailer record/label

A

type of internal label that appears at the end of a file; in transaction files, the trailer record contains the batch totals calculated during input

21
Q

transposition error

A

an error that results when numbers in two adjacent columns are inadvertently exchanged (e.g., 64 is written as 46)

22
Q

cross-footing balance test

A

a processing control which verifies accuracy by comparing two alternative ways of calculating the same total

23
Q

zero-balance test

A

a processing control that verifies that the balance of a control account equals zero after all entries to it have been made

24
Q

concurrent update controls

A

controls that lock out users to protect individual records from errors that could occur if multiple users attempted to update the same record simultaneously

25
Q

checksum

A

a data transmission control that uses a hash of a file to verify accuracy

26
Q

parity bit

A

an extra bit added to every character; used to check transmission accuracy

27
Q

parity checking

A

a data transmission control in which the receiving device recalculates the parity bit to verify accuracy of transmitted data

28
Q

fault tolerance

A

the capability of a system to continue performing when there is a hardwire failure

29
Q

redundant arrays of independent drives (RAID)

A

a fault tolerance technique that records data on multiple disk drives instead of just one to reduce the risk of data loss

30
Q

uninterruptible power supply (UPS)

A

an alternative power supply device that protects against the loss of power and fluctuations in the power level by using battery power to enable the system to operate long enough to back up critical data and safely shut down.

31
Q

backup

A

a copy of a database, file, or software program

32
Q

recovery point objective (RPO)

A

the amount of data the organization is willing to reenter or potentially lose

33
Q

recovery time objective (RTO)

A

the maximum tolerable time to restore an organization’s information system following a disaster, representing the length of time that the organization is willing to attempt to function without its information system

34
Q

real-time mirroring

A

maintaining complete copies of a database at two separate data centers and updating both copies in real-time as each transaction occurs

35
Q

full backup

A

exact copy of an entire database

36
Q

incremental backup

A

a type of partial backup that involves copying only the data items that have changed since the last partial backup. This produces a set of incremental backup files, each containing the results of one day’s transactions

37
Q

differential backup

A

a type of partial backup that involves copying all changes made since the last full backup. Thus, each new differential backup file contains the cumulative effects of all activity sine the last full backup

38
Q

archive

A

a copy of a database, master file, or software that is retained indefinitely as a historical record, usually to satisfy legal and regulatory requirements

39
Q

disaster recovery plan (DRP)

A

a plan to restore an organization’s IT capability in the even that its data center is destroyed

40
Q

cold site

A

a disaster recovery option that relies on access to an alternative facility that is prewired for necessary telephone and Internet access, but does not contain any computing equipment

41
Q

hot site

A

a disaster recovery option that relies on access to a completely operational alternative data center that is not only prewired but also contains all necessary hardware and software

42
Q

business continuity plan (BCP)

A

a plan that specifies how to resume not only IT operations but all business processes in the event of a major calamity

Accounting Information Systems (9 decks)

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