Processing, File, and Output Controls Flashcards
What purpose do run-to-run controls serve?
These counts to monitor the number of units in a batch as it moves from one programmed procedure (run) to another. Totals of processed transactions are reconciled to batch totals - a difference indicates an error.
What is boundary protection in an accounting system?
When multiple programs and/or users are running simultaneously and sharing the same resource (usually the primary memory of a CPU), boundary protection protects program instructions and data from one program from being overwritten by program instructions and/or data from another program.
What is an electronic audit trail?
Transactions are written to a transaction log as they are processed. The transaction logs are an electronic audit trail.
Define “hardware controls”.
Controls built into the computer equipment to ensure that data is transmitted and processed accurately.
What are processing controls?
Controls to ensure that master file updates are completed accurately and completely and to detect unauthorized transactions entered into the system and maintain processing integrity.
Define “parity check (parity bit)”.
An example of a check digit. A 0 or 1 included in a byte of information which makes the sum of bits either odd or even.
Define “diagnostic routines”.
Program utilities that check the internal operations of hardware components.
What purpose do output controls serve?
These controls ensure that computer reports are accurate and distributed as authorized.
Describe “spooling (print queue) controls”.
Jobs sent to a printer that cannot be printed immediately are spooled - stored temporarily on disk - while waiting to be printed. Access to this temporary storage is controlled to prevent unauthorized access to printed files.
