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AIS 9
| Question | Answer |
|---|---|
| Control Matrix | Tool designed to assist you in evaluating the potential effectiveness of controls in particular business by matching control goals w/ relevant control plans; (1) Specifies controls goals, and (2) Recommends control plans |
| Control Matrix Rows | Recommended Control Plans (Present & Missing) |
| Control Matrix Columns | Control Goals of OPERATIONS Process (Effectiveness, Efficiency, Security); Control Goals of INFORMATION Process (IV, IC, IA, UC, UA) |
| Steps to Prepare Control Matrix | (1) Specify control goals--columns; (2) Identify recommended control plans--rows; (3) |
| Document Design | Source documents is designed to make it EASIER to prepare the document initially and later to input data from the document (Effectiveness, Efficiency, IA) |
| Written Approvals | Signature or initials on document to indicate that someone has authorized the event; Ensures that data input arises from valid business event (Security, IV) |
| Preformatted Screens | Controls entry of data by defining the acceptable format of each data field (Effectiveness, Efficiency, IA) |
| Online Prompting | Requests user input or asks questions that the user must answer (Effectiveness, Efficiency, IA) |
| Populate Input Screens w/ Master Data | Clerk enters ID code for entity (ex: customer), and the system retrieves data about that entity from the master data (Effectiveness, Efficiency, IV, IA) |
| Compare Input Data w/ Master Data | Can determine accuracy and validity of input data; comparisons may be done manually or by computer (Effectiveness, Efficiency, IV, IA) |
| Input/ Master Data Match | These edits test that the correct ID code has been manually entered |
| Input/ Master Data Dependency Check | These edits test whether the contents of 2 or more data elements or fields on the event data bear the correct logical relationship |
| Procedures for Rejected Inputs | Designed to ensure that erroneous data are corrected and resubmitted for processing (IC, IA) |
| Programmed Edit Checks | Automatically performed checks by data entry programs upon entry of the input data so that erroneous data is highlighted on input screen for immediate corrective action (Effectiveness, Efficiency, IA) |
| Limit Checks | Test whether contents (values) of the data entered fall w/n predetermined limits (Ex: Hours cannot exceed 40 hours |
| Reasonableness check | Compares entered data w/ calculated amount to discover inputs that may be incorrect |
| Document/ Record Hash Totals | Reflect a summarization of any numeric data field w/n the input document or record, such as item numbers or quantities on a customer order; Calculated before and then again after entry of doc/record to determine if fields were entered correctly |
| Check Digit | Extra digit added to ID # of entities (customer, vendor) |
| Confirm Input Acceptance | Causes data entry program to inform user that the input has been accepted for processing (IC) |
| Automated Data Entry | Strategy for the capture and entry of event-related data using technology, such as bar codes and RFID. (Effectiveness, Efficiency, IA) |
| Enter Data Close to the Originating Source | Strategy for the capture and entry of event-related data close to the place & time that event occurs (Effectiveness, Efficiency, IC, IA) |
| Digital Signatures | Validates identity of sender and integrity of electronic message to reduce risk that a communication was sent by unauthorized system/user (Security, IV, IA) |
| Document/Record Counts | Simple counts of the # of documents entered (IC) |
| Item or Line Counts | Count # of items or lines of data entered (IV, IC, IA) |
| Dollar Totals | Summation of dollar value of items in batch (IV, IC, IA) |
| Hash Totals | Summation of any numeric data existing for all documents in batch (IA, IV, IC) |
| Turnaround Document | Used to capture and input a subsequent event, such as picking tickets, inventory count sheets, etc. (Effectiveness, Efficiency, IV, IA) |
| Key Verification | When input documents are keyed by 1 indiv and then re-keyed by 2nd indiv (IA) |
| Manually Reconcile Batch Totals | (IV, IC, IA) |
| Agree Run-to-Run Totals (Reconcile Input and Output Batch Totals) | Reconcile totals prepared before a computer process has begun to totals prepared at the completion of computer process, manually or by computer (Security, IV, IC, IA, UC, UA) |
| Review Tickler File (File of Pending Shipments); Tickler File = | Manual file of documents, or a computer file, that contains business event data that's pending further action (Effectiveness, IC, UC) |
| One-for-One Checking (Comparing Picking Tickets and Packing Slips | Detailed comparison of individual elements of 2 or more data sources to determine that they agree (Security, IV, IC, IA, UC, UA) |
| Sequence Check | Whenever docs are numbered sequentially, can determine that all docs have been processed (IC) and no extra docs have been processed (IV) |
| Computer Agreement of Batch Totals | (Effectiveness, Efficiency, IV, IC, IA) |
| Batch Control Plans | Regulate information processing by calculating control totals at various points in a processing run and subsequently comparing these totals |
| Cumulative Sequence Check | Provides input control to those situations in which serial #s are assigned w/n organization but aren't entered in perfect serial number sequence |
Created by:
niana23