4 - IS Audit and Input Controls

Busi 335 copyright 2009 10 ym cheung w tan c woo and

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Unformatted text preview: hould exist on if specific transaction should exist on a certain date. – Sum: Account # + date + phone # – Check if value entered = sum Logical inter-relationship among fields in a record. BUSI 335 Copyright © 2009-10 Y.M. Cheung, W. Tan, C. Woo and P. Bera 41 BUSI 335 Group of Records of Records Copyright © 2009-10 Y.M. Cheung, W. Tan, C. Woo and P. Bera 42 Types of Control Totals of Control Totals • Control totals: A manual or automated Control totals: manual or automated • Record counts counts • Quantitative totals • Hash totals • Run-to-run controls count of the number of transactions processed during input, processing, or output, or of critical quantities; this count is then compared manually or by computer to a second count; discrepancies in the di th counts signal errors. Batch control - data integrity within a batch. BUSI 335 Copyright © 2009-10 Y.M. Cheung, W. Tan, C. Woo and P. Bera 43 BUSI 335 Copyright © 2009-10 Y.M. Cheung, W. Tan, C. Woo and P. Bera 44 Quantitative Totals Totals Record Counts Record Counts • Counts the total source input documents Counts the to...
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This document was uploaded on 03/04/2014 for the course COMM 335 at UBC.

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