Chapter 13 - Processing Integrity and Availability Controls Flashcards
(42 cards)
What are the five principles of the Trust Services Framework?
Security, confidentiality, privacy, processing integrity, and availability.
What is a field check?
An edit check that tests whether the characters are of the correct field type (e.g. numeric data in numeric fields)
What is a sign check?
An edit check that verifies that the data in a field have the appropriate arithmetic sign.
What is a limit check?
An edit check that tests a numerical amount against a fixed value.
What is a range check?
An edit check that tests whether a data item falls within predetermined upper and lower limits.
What is a size check?
An edit check that ensures the input data will fit into the assigned field.
What is a completeness check?
An edit check that verifies that all data required have been entered.
What is a validity check?
An edit test that compares the ID code or account number in transaction data with similar data in the master file to verify that the account exists.
What is a reasonableness test?
An edit check of the logical correctness of relationships among data items.
What is a check digit?
A number that is calculated based on the entered numbers in the ID code, and can be used to test for data entry errors by recalculating the digit.
What is check digit verification?
Recalculating a check digit to verify that a data entry error has not been made.
What is a sequence check?
An edit check that determines if a transaction file is in the proper numerical or alphabetical sequence.
What are batch totals?
The sum of a numerical item for a batch of documents, calculated prior to processing the batch when the data are entered, and subsequently compared with computer-generated totals after each processing step to verify that the data was processed correctly.
What is a financial total?
A type of batch total that equals the sum of a field that contains monetary values.
What is a hash total?
A type of batch total generated by summing values for a field that would not usually be totaled (e.g. invoice numbers)
What is a record count?
A type of batch total that equals the number of records processed at a given time.
What is prompting?
An online data entry completeness check that requests each required item of input data and then waits for an acceptable response before requesting the next required item.
What is closed-loop verification?
An input validation method that uses data entered into the system to retrieve and display other related information so that the data entry person can verify the accuracy of the input data.
What is a header record?
A type of internal label that appears at the beginning of each file and contains the file name, expiration date, and other file identification information.
What is a trailer record?
A type of internal label that appears at the end of a file; in transaction files, the trailer record contains the batch totals calculated during input.
What is a transposition error?
An error that results when numbers in two adjacent columns are inadvertently exchanged.
What is a cross-footing balance test?
A processing control that verifies accuracy by comparing two alternative ways of calculating the same total.
What is a zero-balance test?
A processing control that verifies that the balance of a control account equals zero after all entries have been made.
What are concurrent update controls?
Controls that lock our users to protect individual records form errors that could occur if multiple users attempted to update the same record simultaneously.
