tailieunhanh - Lecture Accounting information systems - Chapter 10: Information systems controls for system reliability (part 3)

Chapter 10, information systems controls for system reliability - Part 3: Processing integrity and availability. After studying this chapter, you should be able to: Identify and explain controls designed to ensure processing integrity; identify and explain controls designed to ensure systems availability. | Chapter 10 Information Systems Controls for System Reliability—Part 3: Processing Integrity and Availability Copyright © 2012 Pearson Education 10-1 Learning Objectives Identify and explain controls designed to ensure processing integrity. Identify and explain controls designed to ensure systems availability. Copyright © 2012 Pearson Education 10-2 Trust Services Framework Security (Chapter 8) Access to the system and its data is controlled and restricted to legitimate users. Confidentiality (Chapter 8) Sensitive organizational information (., marketing plans, trade secrets) is protected from unauthorized disclosure. Privacy (Chapter 9) Personal information about customers is collected, used, disclosed, and maintained only in compliance with internal policies and external regulatory requirements and is protected from unauthorized disclosure. Processing Integrity Data are processed accurately, completely, in a timely manner, and only with proper authorization. Availability System . | Chapter 10 Information Systems Controls for System Reliability—Part 3: Processing Integrity and Availability Copyright © 2012 Pearson Education 10-1 Learning Objectives Identify and explain controls designed to ensure processing integrity. Identify and explain controls designed to ensure systems availability. Copyright © 2012 Pearson Education 10-2 Trust Services Framework Security (Chapter 8) Access to the system and its data is controlled and restricted to legitimate users. Confidentiality (Chapter 8) Sensitive organizational information (., marketing plans, trade secrets) is protected from unauthorized disclosure. Privacy (Chapter 9) Personal information about customers is collected, used, disclosed, and maintained only in compliance with internal policies and external regulatory requirements and is protected from unauthorized disclosure. Processing Integrity Data are processed accurately, completely, in a timely manner, and only with proper authorization. Availability System and its information are available to meet operational and contractual obligations. Copyright © 2012 Pearson Education 10-3 Controls Ensuring Processing Integrity Input Process Output Copyright © 2012 Pearson Education 10-4 Input Controls “Garbage-in Garbage-out” Form Design All forms should be sequentially numbered Verify missing documents Use of turnaround documents Eliminate input errors Copyright © 2012 Pearson Education 10-5 Input Controls Data Entry Checks Field check Characters proper type? Text, integer, date, and so on Sign check Proper arithmetic sign? Limit check Input checked against fixed value? Range check Input within low and high range value? Size check Input fit within field? Completeness check Have all required data been entered? Validity check Input compared with master data to confirm existence Reasonableness check Logical comparisons Check digit verification Computed from input value to catch typo errors Prompting Input requested by system Close-loop verification Uses

• Kế toán - Kiểm toán
• Accounting information systems
• Hệ thống thông tin kế toán
• Lecture Accounting information systems
• Processing integrity
• Availability controls
• Information systems controls