Chapter 7 Flashcards
programmed procedures designed to deal with
potential exposures that threaten specific
applications, such as payroll, purchases, and cash disbursements systems.
APPLICATION CONTROLS
requires human involvement and is
prone to clerical errors.
Source document-triggered/ Source
document input (batch)
employs real-time editing
techniques to identify and correct
errors immediately, thus
significantly reducing the number
of errors that enter the system.
Direct input (real time)
Careful control must be exercised over physical
source documents in systems that use them to
initiate transactions.
source document controls
One method for detecting data coding
errors.
Check Digits
When errors are detected in a batch, they must
be corrected and the records resubmitted for
reprocessing.
Input error correction
If the system is using the direct data
validation approach, error detection
and correction can also take place
during data entry
Correct Immediately
When delayed validation is being used,
such as in batch systems with sequential
files, individual errors should be flagged
to prevent them from being processed.
Create an Error File
Some forms of errors are associated
with the entire batch and are not
clearly attributable to individual
records.
Reject the Batch
To achieve a high degree of control and
standardization over input validation
procedures
Generalized data input systems (GDIS)
✓ The input data that are validated by the
GVM are stored on a validated data file.
✓ temporary holding file through which
validated transactions flow to their
respective applications.
Validated data file
✓ Every transaction successfully processed by
the system should be recorded on a
transaction log, which serves as a journal.
Transaction Logs
When the printer becomes available, the print
run program produces hard copy output from
the output file.
print Programs.
In some organizations, the data control group is responsible for verifying the accuracy of
computer output before it is distributed to the
user.
Data Control
The primary risks associated with report
distribution include reports being lost, stolen, or misdirected in transit to the user.
Report Distribution
