Final Exam Chapter 7 Flashcards Preview

Accounting Information Systems > Final Exam Chapter 7 > Flashcards

Flashcards in Final Exam Chapter 7 Deck (45)
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1

a reliable system of processes data accurately completely, in a timely manner, and only with proper authorization which requires controls over data input quality, processing of the data, and data output

processing integrity

2

source document controls that only authorized personnel should prepare source documents

Authorization

3

Source document control where you design forms to minimize errors and omissions

Forms Design

4

source document control where program system to identify missing or duplicate form numbers

pre-numbered forms sequence test

5

source document control where you make machine readable to minimize input errors

Turnaround documents

6

source document control where you stamp entered paper documents set a flag field on processed electronic documents

cancellation of documents

7

source document control where you scan documents for reasonableness and correctness before entering them into the system

visual scanning

8

data entry control that checks whether the characters are of the proper type

field check

9

data entry control where you check if the data has the appropriate sign + or -

sign check

10

data entry control where you check that the amount doesn't exceed a maximum value or is below a minimum value

limit check

11

data entry control where you make sure the amount falls between a particular range

range check

12

data entry control where the number of characters does not exceed the field size

size check

13

Data entry control where all required data items have been entered

completeness check

14

data entry control where program compares id number account number or name entered to a table of valid numbers or names in a database

validity check

15

data entry control where the logical relationship is correct

reasonableness test

16

data entry control where the check digit is in the ID number

Check Digit verification

17

Batch processing controls for data entry data is in proper numerical or alphabetical sequence

sequence check

18

Batch processing controls for data entry that records information about input or processing errors

error log

19

Batch processing controls for data entry that have financial totals hash totals or record count

batch totals

20

online data entry control where system requests each input item and waits for an acceptable response (online completeness check)

prompting

21

online data entry control where system checks accuracy of input data by retrieving and displaying related information

closed loop verification

22

online data entry control where system maintains a detailed record of all transactions data

transaction logs

23

processing controls were two or more items must match before processing can proceed

data matching

24

processing controls where file labels should be checked to ensure he correct and most current files are being updated

file labels

25

processing control where batch totals should be recomputed as processing takes place and compared to original batch totals

Recalculation of batch totals

26

processing control where you compare arithmetic results produced by two different methods to verify accuracy

cross footing

27

processing control the protect against accidental writing over or erasing of data files

write protection mechanisms

28

processing control that locks other users out until first user has finished processing

concurrent update controls

29

output control where users carefully examin output for reasonableness and completness and to assure that they are the intended recipient

user review of output

30

output control that periodoically all transactions and system updates should be reconciled to control reports or file status/update reports ex. subsidiary ledgers

reconcilation procedures