topic 9 sec 2

  1. Application controls
    apply to specific applications and programs and help ensure data validity, completeness and accuracy
  2. application controls can affect
    manual procedures (entering data) or procedures performed by the computer
  3. input/processing controls
    input controls help ensure that data about transactions are entered accurately into the computer, and are valid and completeness
  4. pre-numbered documents
    to help insure all transactions get entered (completeness)
  5. make sure to keep unused documents...
    locked up and distribute them to users in sequence
  6. range test
    only accept numbers within a specified range
  7. length test
    allows you to specify how many characters should be entered
  8. field test
    allows you to restrict type of data that a user can enter into a field
  9. Validity test
    allows you to specify specific acceptable values (words or numbers) to be entered
  10. Valid combinations test
    allows you to specify acceptable combinations of values in different fields
  11. completeness test
    system won't accept input until you have completed all required fields
  12. three types of control totals
    record count: # docs compared to # of output records

    Fin total: dollar amount of source docs compared to total dollar amount of output records

    Hash total: summarization of non-fin field that would NOT normally be summarized (total is meaningless other than using it as a control total-making sure you processed everything in bath)
  13. output controls (2 examples)
    • used to insure that accuracy and proper distribution of computer generated documents and reports
    • -review computer output for accuracy/completeness
    • - Restricted distribution of output
  14. general contorls dealwith
    • computer security issues
    • software acquisition and/or development as well as software maintenance/changes
  15. general controls include (4)
    • -fire
    • -uninterruptible power supplies (UPS)
    • -copy of important files off premises
    • -disaster recover sites (hot and cold)
  16. hot site
    recovery operating center- all necessary compute hardware in place and ready for use
  17. cold site
    empty cell- doesn't have it in place, have to arrange with vendor to deliver hardware to site- takes a while
Card Set
topic 9 sec 2
topic 9 section 2