Accounting 3600 Chapter 9

Front 1

processing integrity

Back 1

system generates accurate and timely information based only on authorized transactions

Front 2

1. source data controls
2. data entry controls
3. data processing controls
4. data transmission controls
5. output controls

Back 2

5 categories of processing integrity controls

Front 3

1. use turnaround documents
2. sequentially pre-number all source documents

Back 3

2 source data controls

Front 4

1. field check
2. sign check
3. limit check
4. range check
5. size check
6. completeness check
7. validity check
8. reasonableness check

Back 4

data entry controls - 8

Front 5

field check

Back 5

test to make sure data values entered into a field are of the proper type

Front 6

sign check

Back 6

test to make sure data values entered into a field are the proper arithmetic sign

Front 7

limit check

Back 7

test that compares an entered numeric value against a fixed/pre set number

Front 8

range check

Back 8

compares the entered numeric data to make sure it falls between an upper/lower limit

Front 9

size check

Back 9

test to make sure the entered data will fit into a field

Front 10

completeness check

Back 10

test ot make sure all data has been entered

Front 11

validity check

Back 11

compares entered data value to a master file that has all acceptable values

Front 12

reasonableness check

Back 12

tests correctness of logical relationship between two data values

Front 13

1. data matching test
2. cross-footing balance test

Back 13

2 data processing controls

Front 14

data matching test

Back 14

data on 2+ different documents must match before processing

Front 15

cross-footing balance

Back 15

footing - adding down columns
cross footing - adding across rows

Front 16

data transmission controls

Back 16

controls related to transferring data from one device to another device

Front 17

parity check

Back 17

adding a parity bit at the beginning of each character

Front 18

odd parity check

Back 18

receiving device checks every character for odd # of the number 1

Front 19

even parity check

Back 19

receiving device makes each character have an even # of 1

Front 20

1. user reviews
2. reconciliations

Back 20

2 output controls

Front 21

availability

Back 21

making sure the system is accessible when needed

Front 22

1. maintain backups
2. disaster recovery plan

Back 22

2 availability controls

Front 23

full backup

Back 23

copy entire contents of the database; usually done once a week

Front 24

partial backup

Back 24

supplement to full backup, only copy parts of the database - usually daily

Front 25

1. incremental backup
2. differential backup

Back 25

2 types of partial backups

Front 26

incremental backup

Back 26

only copy changes made since the last partial backup; one day backup

Front 27

differential backup

Back 27

copy all changes that have happened since the last full backup

Front 28

disaster recovery plan

Back 28

procedures the company will follow to restore its information technology infrastructure

Front 29

Recovery time objective

Back 29

the amount of time a company is willing to operate without access to its information systems

Front 30

1. cold site
2. hot site
3. real time mirroring

Back 30

3 approaches to disaster recovery plan

Front 31

cold site

Back 31

rented place, wired, contact w/ vendor who can deliver equipment within a specified period of time

Front 32

hot site

Back 32

rented space, already wired, already contains all necessary equipment

Front 33

real time mirroring

Back 33

maintain 2 data centers in different locations; both copying transactions in real time as they happen