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Ch09Revised - Controlling Information Systems Business...

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Controlling Information Systems: Business Process Controls
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Learning Objectives Understand steps in control framework Know how to prepare control matrix Comprehend the generic business process control plans introduced in this chapter Be able to describe how the business process controls accomplish control goals Appreciate the importance of controls to organizations with enterprise systems Appreciate the importance of controls to organizations engaging in e-Business Business Process Controls
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3 The Control Matrix The control matrix is a tool designed to assist you in analyzing a systems flowchart and related narrative. It establishes the criteria to be used in evaluating the controls in a particular business process.
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4 Sample Control Matrix
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5 Available Control Plans for Data Input 1: Document Design—source document is designed to easily complete and key data 2: Written Approvals—signature or initials indicating approval of event processing 3: Preformatted Screens—defines acceptable format for each data field (e.g., 9 numeric characters for SSN) 4: Online Prompting—requests user input or asks questions, e.g., message box
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6 Available Control Plans for Data Input, Cont’d. 5: Programmed Edit Checks Automatically performed by data entry programs upon entry of data Reasonableness checks (limit checks)—tests input for values within predetermined limits Document/record hash totals—compares computer total to manually calculated total Mathematical accuracy checks—compare calculations performed manually to computer calculations, e.g., compare invoice total to manually entered to computer calculated total Check Digit verification – a functionally dependent extra digit is appended to a number; if miskeying occurs, a check digit mismatch occurs and the system rejects the input
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7 Available Control Plans for Data Input 6: Procedures for rejected input—rejected inputs are corrected and resubmitted for processing 7: Keying corrections—clerk corrects inputs 8: Interactive feedback checks—computer informs clerk that input has been accepted/rejected 9: Record input—record is recorded in transaction data rather than being re-keyed at another time 10: Key verification—data is keyed by two different individuals then compared by the computer
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8 Recommended Control Plans with Master Data 11: Enter data close to originating source Input data is entered directly and immediately it reduces input costs, inputs are less likely to be lost, errors are less likely and can more easily corrected Online transaction entry (OLTE) , online real-time processing (OLRT) , and online transaction processing (OLTP) are all examples of this processing strategy.
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