Chapter 7: Computer-Assisted Audit Tools and Techniques Flashcards
The data collection component of the information system is responsible for _____________________
for bringing data into the system for processing.
The data collection component of the information system is responsible for bringing data into the system for processing. _____________ at this stage are designed to ensure that these transactions are valid, accurate, and complete.
Input Controls
Classes of Input Controls
- Source document controls
- Data coding controls
- Batch controls
- Validation controls
- Input error correction
- Generalized data input systems
two types of transposition errors:
single transposition errors and multiple transposition errors
A ______________ is a control digit (or digits) added to the code when it is originally assigned that allows the integrity of the code to be established during subsequent processing
check digit
_________ are an effective method of managing high volumes of transaction data through a system.
Batch controls
The objective of batch control is _______________________.
to reconcile output produced by the system with the input originally entered into the system.
______________ refers to a simple control technique that uses nonfinancial data to keep track of the records in a batch.
Hash total
Input _______________ are intended to detect errors in transaction data before the data are processed.
validation controls
There are three levels of input validation controls:
- Field interrogation
- Record interrogation
- File interrogation
__________________ involves programmed procedures that examine the characteristics of the data in the field.
Field interrogation
________________ are used to examine the contents of a field for the presence of blank spaces.
Missing data checks
_______________________ checks determine whether the correct form of data is in a field. For example, a customer’s account balance should not contain alphabetic data.
Numeric-alphabetic data checks
____________________ are used to verify that certain fields are filled with zeros. Some program languages require that fields used in mathematical operations be initiated with zeros prior to processing
Zero-value checks
_________ determine if the value in the field exceeds an authorized limit. For example, assume the firm’s policy is that no employee works more than 44 hours per week. The payroll system validation program can interrogate the hours-worked field in the weekly payroll records for values greater than 44.
Limit checks
____________ assign upper and lower limits to acceptable data values
Range checks
The purpose of this control is to detect keystroke errors that shift the decimal point one or more places.
Range checks
____________ compare actual values in a field against known acceptable values. This control is used to verify such things as transaction codes, state abbreviations, or employee job skill codes. If the value in the field does not match one of the acceptable values, the record is determined to be in error.
Validity checks
______________ controls identify keystroke errors in key fields by testing the internal validity of the code
Check digit
______________ procedures validate the entire record by examining the interrelationship of its field values.
Record interrogation
______________________ determine if a value in one field, which has already passed a limit check and a range check, is reasonable when considered along with other data fields in the record.
Reasonableness checks
_________ are tests to see if the sign of a field is correct for the type of record being processed. For example, in a sales order processing system, the dollar amount field must be positive for sales orders but negative for sales return transactions.
Sign checks
_____________ are used to determine if a record is out of order. In batch systems that use sequential master files, the transaction files being processed must be sorted in the same order as the primary keys of the corresponding master file.
Sequence checks
The purpose of _______________ is to ensure that the correct file is being processed by the system. These controls are particularly important for master files, which contain permanent records of the firm and which, if destroyed or corrupted, are difficult to replace.
file interrogation
____________ verify that the file processed is the one the program is actually calling for.
Internal label checks
________________ are used to verify that the version of the file being processed is correct. In a grandparent–parent–child approach, many versions of master files and transactions may exist. This control compares the version number of the files being processed with the program’s requirements.
Version checks
An __________________ prevents a file from being deleted before it expires. In a GPC system, for example, once an adequate number of backup files is created, the oldest backup file is scratched (erased from the disk or tape) to provide space for new files.
expiration date check
