Information Processing Controls (2)

Question 1

Examples of accuracy (check data)

Answer 1

Programs to check data field on input transactions for plausability

Question 2

Examples of check data fields?

Answer 2

Value
Reference number
Date

Question 3

Check data plausability (Digit)

Answer 3

Digit verification (e.g. reference numbers are as expected)

Question 4

Check data plausability (Reasonableness)

Answer 4

Reasonableness test (e.g. sales tax to total value)

Question 5

Check data plausability (Existence)

Answer 5

Existence checks (e.g. customer name)

Question 6

Check data plausability (Character)

Answer 6

Character checks (e.g. no unexpected characters used in reference)

Question 7

Check data plausability (Information)

Answer 7

Becessary information (no transaction passed with gaps)

Question 8

Check data plausability (Range)

Answer 8

Permitted range (no transaction processed over a certain value)

Question 9

Accuracy example (scrutiny)

Answer 9

Manual scrutiny of output and reconciliation to source

Question 10

Accuracy example (control)

Answer 10

Agreement of control totals (manual/programmed)