4 - IS Audit and Input Controls

M cheung w tan c woo and p bera 29 busi 335 copyright

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Unformatted text preview: n errors – Transmission errors errors – Malicious actions BUSI 335 Copyright © 2009-10 Y.M. Cheung, W. Tan, C. Woo and P. Bera 29 BUSI 335 Copyright © 2009-10 Y.M. Cheung, W. Tan, C. Woo and P. Bera 30 Input Phase of IS Input Controls Controls Activities in the input the input phase: Processes and procedures placed in systems to validate that only correct data lid l are entered in systems. Formatting: Preparing data for processing for processing Formatting Processing Accounting Accounting IBM Compatible IBM Compatible Validation Validation: Filtering only only good data for later processing BUSI 335 Copyright © 2009-10 Y.M. Cheung, W. Tan, C. Woo and P. Bera 31 BUSI 335 Accounting Database INPUT PHASE • Data are transformed from the external world into th IS the IS. Copyright © 2009-10 Y.M. Cheung, W. Tan, C. Woo and P. Bera 32 Data Preparation Methods Data Preparation Methods GIGO • Remember the phrase • Converting data to machine-readable form data to machine form • Converting data from one machine-readable form to another form to another • Preparing batches/ control totals • Scanning for authenticity, accuracy, for authenticity accuracy com...
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