WEEK 6&7: PROCESSING INTEGRITY AND AVAILABILITY CONTROLS

Question 1

What does an AIS system consist of

Answer 1

• people who use system
• process
• technology
• data, transaction streams, files, databases
• controls to safeguard information

Question 2

what is tested in terms of processing integrity

ie. what must there be controls over ( components )

Answer 2

• procedures
• system inputs
• data processing
• data storage
• system output
• modification of data

Question 3

( note to self) A lot of this section is similar to GAA so..

Answer 3

read the slides and make sure you understand them and why certain controls are used

Question 4

Processing control ( ensure integrity)

Answer 4

• data matching
• file labels
• batch total recalculations
• cross-footing and zero balance tests
• write protection
• concurrent update
• data transmission controls > check sums ( hash of file transmitted)
• batch sequence check (explain)

Question 5

data coding checks/check digit verification ( type of control )

Answer 5

• self checking codes ( check digits)

- designed to combat transposition errors

Question 6

run-to-run

Answer 6

• ensures no records lost, unprocessed, processed more than once
• reconciles balances to total movements
• checks that current cycle is consistent with previous
• Totals such as record counts, batch totals, and/or hash totals obtained at the end of one processing run are distributed to the next run and compared to corresponding totals produced at the end of the second run
• think c/b receivables is o/b for next period

Question 7

controls over data integrity

Answer 7

referential integrity (explain) - uses foreign key

Question 8

output controls

> read over slides for most of these controls - just know what they do and how

Answer 8

• user review of output
• reconciliation
• data transmission controls