For each of the three data control categories listed, provide two specific controls and explain how
each control contributes to ensuring the reliability of data.
Implement the programmer
that can examine the duplicate
Chapter 10 Auditing the Expenditure Cycle
11. Internal Control
a. Identify and discuss three areas where Lexsteel Corporation may be exposed to fraud or
embezzlement due to weaknesses in the procedures described, and recommend
improvements to correct thes
Chapter 9 # 6 Internal Control
The cashier reviews the invoice retained from
salesperson, and the invoices are assigned a
consecutive number to the transactions
The sales invoices have multiple copies. One
copy is for the customer, the store keep
a. In this scenario, the online transaction processing (OLTP) is appropriate because OLTP
events consist of large numbers of relatively small transactions such as order entry
b. In this scenario, the online analytical processing (OLAP) is appropri
Explain any merit to implement a data warehouse for internal analysis of corporate data. What
are the control issues, if any?
The normalized tables may be consolidated into denormalized tables for storage in the
The multiple sources of cor
a. Identify and explain the data security and integrity problems that could occur.
The potential data security and integrity problems are, for example, unauthorized access
to the companys information system and database, virus program infected the server,
a. The computer room which has two mainframes, three high-speed printers, and about 40
tapes is main operation room. All companys information are stored in the mainframes
and in the tapes. The potential consequence could be that the popcorn was over burne
a. Purpose of each of the four controls listed below.
1) Authorization of transactions: the purpose of transaction authorization is to ensure
that all material transaction processed by the information system are valid and in
Segregation of Duty
Comment on the specific risks that are caused by the combination of tasks.
a. The treasurer has the authority to sign checks but gives the signature block to the
assistant treasurer to run the check-signing machine.
No risk in this pro
A. Why are the auditors of Avatar stressing the need to have a better physical environment
for the server? If Avatar has proper software controls in place, would that not be enough
to secure the information?
The physical environment is essential for serve
A. Explain the importance of each of the six activities in promoting effective control.
a. System authorization: system authorization is the first and formal step in the process.
This step is important because the new system need to ensure its economic