Processing, File, and Output Controls

Question 1

Processing controls - Goals

Answer 1

Controls designed to ensure mater file updates are completed accurately and completely - also serve to detect UNAUTHORIZED transaction entered into system & maintain processing integrity

A) Run-to-run - comparisons to monitor batch as it moves from one programmed procedure to another; totals of processed transactions reconciled to batch totals

B) internal labels (header and trailer records) - Used primarily in batch processing, electronic file identification allows update program to determine that correct file being used fr update process

C) Audit trail controls

Question 2

3 types of application controls

Answer 2

oncern the accuracy, validity, and completeness of data processing in specific application programs

Processing and file, and output

Question 3

Types of files

Answer 3

Accounting systems typically have 4;

1) master files - updated by postings to transaction files

2) standing data - subcategory of master file that consists of infrequently changing master
3) transaction files - basis for updating master files
4) system control paramater files - determine workings of system run

A primary goal of data control is to ensure that access, change, or destruction of data and storage media is authorized

Question 4

File controls

Answer 4

1) Parity check (parity bit) - a 0 or 1 included in a byte of information that makes the sum of bits either odd or even (ONE APP OF CHECK DIGITS)
2) read after write check - verifies data was written correctly to disk by reading what was just written and comparing to source
3) echo check - verifies transmission between devices
4) Error reporting and resolution
5) boundary protection - prevents one program from overwriting another when running simultaneously/sharing same resource

6) internal labels - primarily in batch processing identifies correct file being used or update process
7) external labels
8) version control - ensure correct file version being used for processing
9) file access and updating controls - authorized, valid users can access and update files

Question 5

Output controls

Answer 5

Ensure that computer reports are accurate and are distributed only as authorized.
A.
Spooling (print queue) controls – Jobs sent to a printer that cannot be printed immediately are spooled—stored temporarily on disk—while waiting to be printed; access to this temporary storage must be controlled to prevent unauthorized access to the files.
B.
Disposal of aborted print jobs – Reports are sometimes damaged during the printing or bursting (separation of continuous feed paper along perforation lines) process; since the damaged reports may contain sensitive data, they should be disposed of using secure disposal techniques.
C.
Distribution of reports – Data control is responsible for ensuring that reports are maintained in a secure environment before distribution and that only authorized recipients receive the reports; a distribution log is generally maintained to record transfer of the reports to the recipients.
D.
End user controls – For particularly critical control totals, or where end-users have created systems, perform checks of processing totals and reconciling report totals to separately maintained records. This is also sometimes called one-to-one checking.
E.
Logging and archiving of forms, data and programs – Should be in a secure, off-site location.
F.
Record retention and disposal – This is discussed in the separate lesson on “Program Library, Documentation, and Record Management” related to this topic.