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An edit program checks the value of a numeric field against a predetermined upper and/or lower limit (range).
The value of a numeric field is compared to another numeric field in the same record
Valid Code Check
A type of table lookup that matches the value of a code to a table file of acceptable code values
Validates a numeric code through the use of a check digit algorithm by adding an extra digit to a code number by applying mathematical calculations to the individual digitsw in the code number
Combination Field Check
The value of one field is compared or related to another field to establish validity
Record Count Check
The number of records in a file is counted during processing and balanced to input controls
Hash Total Check
The hash total of a field in a file is computed during processing and balanced to input controls
Financial Total Check
The financial total of a field in a file is computed during processing and balanced to input controls
Audit-oriented information that is included with original transaction data to provide an audit trail
A collection of raw transaction input data that usually contain data that are of temporary interest
Continuous Operations Auditing
The use of programmed edit tests to discriminate between acceptable and non-acceptable data values so that some items are either held in suspense of processing until audited or collected for audit after processing
Input Document Control Form
Documents batch control totals for batches of input data transmitted between user departments and the data processing department
Assigning codes to items in the general ledger that indicate the item's use and placement in financial statements
On-line, real-time systems (OLRS)
Computer systems that process input data immediately after they are input and can provide immediate output to users
Program Data Editing
A software techniques used to screen data for errors prioer to computer processing
REA (Resources-Events-Agents) Model
A model of the accounting systems that focus on recording Events along with their impact on related Resources and connection related Agents. Accounting in this realm is typically implemented in relational database systems with the agents serving as the entities int eh entity-relationships
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