INF2004F Summary Notes.docx

It is then credited for the amount of all labour cost

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employees in a particular period. It is then credited for the amount of all labour cost allocated to various expense categories) the payroll clearing account should have a zero balance- if not, indicates a processing error Write protection- eliminate possibility of overwriting or erasing existing data Concurrent update- locking records or fields when they are being updated so multiple users aren’t updating at the same time Reconciliation Data transmission controls - check sums- hash of file transmitted, comparison made of hash before and after transmission - when data re transmitted the sending device can calculate a hash of the file (checksum), the receiving device performs the same calculation and sends the result to the sending device. If the 2 hashes agree, the transaction is presumed to be accurate otherwise the file is resent - parity checking- bit added to each character transmitted, the characters can be verified for accuracy - subschema restricting access- restricts access to what you’re allowed to see e.g. peoplesoft- as a student, you’re given a subschema to view data only specific to you, can’t access what professors see Data transmission controls (check sum, parity checks) Check sums – sending device’s result of calculation of hash (checksum) & receiving device’s hash using same calculation must match and agree to be accurate data Parity checking – bits added to each character & characters verified for accuracy Run-to-run: Purpose is to ensure that no records are lost, unprocessed or processed more than once for each of the computer runs (processes) that the records must flow through Run to run totals= totals such as record counts, batch totals and or hash totals obtained at the end of one processing run are distributed to the next run and compared to corresponding totals produced at the end of the second run
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E.g. the beginning balances on the receivable ledger plus the sales invoices (processing run 1) less the cheques received (processing run 2) should equal the closing balances on the receivable ledger Run to run control totals are totals of key fields- in this case the totals of the receivables balances- taken when the receivables are posted. If the totals are recalculated and compared with the previous balance, this would detect alterations between postings. Both record counts and sequence checking would only detect missing records. They wouldn’t detect situations where balances are altered but the number of records is unchanged. Range checks would only detect when the balances are outside a predetermined value range and not changes to the balances within those ranges Controls over referential integrity Ensure the integrity of master files by identifying the following anomalies during processing: - Duplicate master file records - Master file record to be deleted has current transactions on file - Changes to key fields will invalidate record links Referential integrity: - Ensure that every foreign key value must match a primary key value in an associated table
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