Electronic Data Processing Systems
Electronic Data Processing Systems
Chapter 6
Learning Objective 1
Describe how application controls are used in data processing systems to ensure accuracy and integrity.
Manual Input System
In some computerized accounting systems, inputs to the system are based on handwritten or typed source documents. These documents are then collected and forwarded to computer operations for error checking and processing.
Preparation and Completion of the Source Document
Source documents, such as customer orders are the physical evidence of inputs into the transaction processing system and serve several purposes: Capture data, facilitate and standardize operations, and provide a permanent file for future analysis.
Preparation and Completion of the Source Document
The source document, such as sales orders, are prepared manually. Errors can be minimized if the source document is well designed and easy to understand.
Transfer of Source Documents to Data Processing
Batch control totals and data transfer registers controls data transfers.
User’s departments
Data processing
Transfer of Source Documents to Data Processing
Document counts are a simple form of batch control. Batch totals may be taken for all or several numeric fields in the original data file.
Transfer of Source Documents to Data Processing
Data entry Key verification Visual verification Program data editing
Program Data Editing Techniques
Data editing routines may be applied to each of the basic data structures. Character Records Fields Files
Program Data Editing Techniques
What is a table lookup? It is an editing program that compares the value of a field to the acceptable values contained in a table file.
Program Data Editing Techniques
Limit test Continuous operations auditing Check digit Valid code check
Electronic Input Systems
In electronic input systems, sometimes called online input systems, transactions are input directly into the computer network.
Possible loss of segregation of duties
Chapter 6
Learning Objective 1
Describe how application controls are used in data processing systems to ensure accuracy and integrity.
Manual Input System
In some computerized accounting systems, inputs to the system are based on handwritten or typed source documents. These documents are then collected and forwarded to computer operations for error checking and processing.
Preparation and Completion of the Source Document
Source documents, such as customer orders are the physical evidence of inputs into the transaction processing system and serve several purposes: Capture data, facilitate and standardize operations, and provide a permanent file for future analysis.
Preparation and Completion of the Source Document
The source document, such as sales orders, are prepared manually. Errors can be minimized if the source document is well designed and easy to understand.
Transfer of Source Documents to Data Processing
Batch control totals and data transfer registers controls data transfers.
User’s departments
Data processing
Transfer of Source Documents to Data Processing
Document counts are a simple form of batch control. Batch totals may be taken for all or several numeric fields in the original data file.
Transfer of Source Documents to Data Processing
Data entry Key verification Visual verification Program data editing
Program Data Editing Techniques
Data editing routines may be applied to each of the basic data structures. Character Records Fields Files
Program Data Editing Techniques
What is a table lookup? It is an editing program that compares the value of a field to the acceptable values contained in a table file.
Program Data Editing Techniques
Limit test Continuous operations auditing Check digit Valid code check
Electronic Input Systems
In electronic input systems, sometimes called online input systems, transactions are input directly into the computer network.
Possible loss of segregation of duties