STATE PARKS B - STATE PARKS (B) #1 (Documentation) #2 and...

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STATE PARKS (B) #1 (Documentation) #2 and #3 (Internal Controls) I. Park Level: Preventive Controls : o Replace manual tickets with register receipts containing bolded expiration date. o Control login and log-out processes by park, Ids, and passwords. o Allow only authorized personnel to access subtotals and perform z-out process for each shift. o For refund procedures, the system prints a receipt with transaction date and original transaction number. The customer has to sign the refund receipt. Detective Controls: o System can keep track of essential transaction details for each sale for review purposes, which mirrors a dual tape system with a receipt to the customer and a duplicate record maintained in the system.
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o The system can generate physical deposit slips and the corresponding electronic records. The physical deposit slips are used to deposit cash to the bank. The electronic records of deposit are uploaded to Sacramento Headquarters for Accounting functions. Deposit slips must be linked to relevant sales transactions for a proper audit trail. o For the z-out process (reconciliation of cash and sales) at the end of each shift, the park aid must enter the amount of collected cash before the system can be instructed to z-out. The reconciliation process has to be performed at the end of each shift. Any discrepancies are to be recorded and explained. o The system can generate exception reports by setting different data parameters and audit rules (e.g., if there are more than 5 refund transactions, generate an exception report.) Corrective Controls : There is a mirrored manual (backup) system for the automated system. II. District Level: Detective Controls : Store detailed transaction data for park attendance and receipts. III. Sacramento Headquarters Level: Preventive Controls: o Price changes can only be pushed down from Headquarters to individual parks. o The system can push down lists of bad check issuers by driver’s license to parks for verification purposes Detective Controls : o The accounting staff reconciles deposit amounts (transmitted directly from banks) and deposit data (uploaded from parks) on a daily basis. o Sacramento Headquarters stores summarized transaction data needed for input to the CALSTAR system for accounting functions and management data needs. o
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This note was uploaded on 05/16/2011 for the course MBA 770 taught by Professor Richardkido during the Spring '11 term at Chaminade University.

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STATE PARKS B - STATE PARKS (B) #1 (Documentation) #2 and...

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