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Test 1 - Chapter 7
Terms in this set (31)
Simple check digit
Modulus 11 check digit
used in batch processing. The sum of pre-input data compared to sum of post-input data.
Batch controls as data moves through system
Increases the risk of human error.
Log and list of automatic transactions
Print name of recipient on report
Maintain list of authorized recipients
For sensitive reports use secure mailbox
logons and passwords
Missing data - (all fields entered)
Alpha-Numeric - (numbers instead of letters)
Limit and Range
Validity - (customer # that doesn't exist)
Reasonableness - consistency between values (pay rate & job class)
Sign - sign is consistent with the record. (payroll should be positive)
(all fields entered)
(numbers instead of letters)
Limit and Range
looking for numbers that are so odd there is a high probability that they are wrong
cannot work more than 168 hours a week
(customer # that doesn't exist)
consistency between values (pay rate & job class)
sign is consistent with the record. (payroll should be positive)
Simple check digit is effective for
Modulus 11 check digit is effective for
transcription and transportation
batch controls are used to:
Ensure that the data is entered correctly
sum of financial data (e.g., debits)
sum of non-financial data (e.g., vendor numbers)
audit around the computer. For simple applications not requiring detailed system knowledge.
Reconcile system input to system output.
audit through the computer. For complex applications requiring detailed system knowledge.
Process test data and compare system output to pre-calculated output.
Test Data used to determine if:
invalid transactions are rejected (authenticity)
data failing range tests, field tests and limit tests is rejected (accuracy)
transactions with missing data are rejected (completeness)
duplicate transactions are rejected (redundancy)
unauthorized users are denied access (access)
Base Case System Evaluation
test data with all possible transaction types including invalid transactions.
Advantages of test data method - Base Case System Evaluation
White-Box test, minimal disruption and minimal computer expertise
Disadvantages of test data method - Base Case System Evaluation
rely on client computer personnel and high cost
audit module embedded into the system using a dummy company
ITF - Advantages:
Ongoing monitoring of controls
ITF - Disadvantages:
Test data could corrupt real data
create a program that simulates the application being reviewed.
Run test data through the simulated system and the application software, and compare output
THIS SET IS OFTEN IN FOLDERS WITH...
Test 1 - Chapter 5
AC 589 Chapter 1
Test 1 - Chapter 2
Test 1 - Chapter 3
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