Ais 316 Uaf: Contorlling Information Systems: Business Process And Application Controls

Front 1

Document Design

Back 1

a control plan in which a source document is designed to make it easier to prepare the document initially and later to input data from the document into a computer or other input device

Front 2

Written Approvals

Back 2

signature or initial on a document that says that somenone has authorized the event

Front 3

Preformatted Screens

Back 3

control the entry of data by defining the acceptable format of each data feild.

Front 4

Online Prompting

Back 4

request user input or ask questions that the user must answer; also context-sensitive help.

Front 5

Populate the Input Screens with Master Data

Back 5

clerk enters identification code for an entity and system retrieves data bout that entity from the master data.

Front 6

Comparing Input Data with Master Data

Back 6

comparisons performed manually or by the computer to determine the accuracy and validity of input data

Front 7

Procedures for Rejected Inputs

Back 7

ensures that erroneous data are corrected and resubmitted for processing

Front 8

Programmed Edit Checks

Back 8

automatically performed by data entry programs upon entry of the input data to highlight actual or portential input errors and allow them to be corrected quickly and efficiently (limit checks, reasonableness checks, document/record hash totals, mathematical accuracy checks, check digit)

Front 9

What are the types of Programmed Edit Checks

Back 9

Limit checks, reasonableness checks, document/record hash totals, mathematical accuracy checks, check digit

Front 10

Confirm Input Acceptance

Back 10

data entry program informs the user that the input has been accepted for processing. (confermation codes)

Front 11

Automated Data Entry

Back 11

strategy for the capture and entry of event-related data using techn ology such as OCR (Optical characteristic recognision, scantrons), bar codes, RFID (chips), and EDI

Front 12

Enter Data Clsoe to the Originating Source

Back 12

strategy fro the capture nad entry of event-related data close to the place and time that an event occurs

Front 13

Digital Signatures

Back 13

validates the identity of the sender and the integrity of an electronic message to reduce the risk that a communication was sent by an unauthorized system or user or was intercepted or modified in transit

Front 14

Turnaround Documents

Back 14

document output by the computer used to captrue and input a subsequent event

Front 15

Key Verification

Back 15

input documents are keyed by one individual ande then rekeyed by a second individual to detect keying errors.

Front 16

Sequence Checks

Back 16

applied to sequentially numbered and prenumbered documents to determine that all documents have been processed (completeness) and that no extra documents have been processed (completeness, if a duplicated document, or validity, if a bogus document)

Front 17

Batch Sequence Checks

Back 17

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Front 18

Cumulative Sequence Checks

Back 18

proovides input control in hthose situations in which the serial numbers are assigned within the organization but are not entered in perfect serial number sequence.

Front 19

Agree run to run totals

Back 19

reconciling totals prepared before a computer process has begun to ttoals prepared at the completion of the computer process.

Front 20

Tickler File

Back 20

manual file of documents, or a computer file, that contains business event data that is pending further action

Front 21

One-for-one checking

Back 21

detailed comparison of the individual elements of two or more data sources to determine that they agree.

Front 22

COSO's deffinition of internal controls

Back 22

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Front 23

Valid

Back 23

an information system captures only ligitimate data

Front 24

Complete

Back 24

an information system captures data once and only onece

Front 25

Accurate

Back 25

an information system captures data correctly