OTHER BUSINESS PROCESS PART 3 (Image Processing (Some of the many…
OTHER BUSINESS PROCESS PART 3
Some of the many algorithms used in image processing include These are usually implemented in software but may also use special-purpose hardware for speed.
convolution (on which many others are based),
fast Fourier transform (FFT),
discrete cosine transform (DCT),
thinning (or skeletonization),
and contrast enhancement.
An imaging system stores, retrieves and processes graphic data, such as pictures, charts and graphs, instead of or in addition to text data.
The storage capacities must be enormous, and most image systems include
optical disk storage
rapid and powerful compression,
and laser printing.
Examples of potential benefits are:
• Item processing (e.g., signature storage and retrieval)
• Immediate retrieval via a secure optical storage medium
• Increased productivity
• Improved control over paper files
• Reduced deterioration due to handling
• Enhanced disaster recovery procedures
IS auditor should be aware of when reviewing an institution’s
controls over imaging systems include:
Security controls over image system documents are critical to
protect institutions and customer information from unauthorized access and modifications
integrity and reliability
of the imaging system database are related directly to the quality of controls over access to the system.
Scanning devices are the entry point for image
documents and a significant risk area in imaging systems.
an disrupt workflow if the scanning equipment is
not adequate to handle the volume of documents or the equipment breaks down
absence of controls over the scanning process can result in and
poor quality images,
incomplete or forged documents being entered into the system
Procedures should be in place to ensure that original documents are not destroyed before determining that a good image has been captured.
Audit procedures may have to be redesigned and new controls designed into the automated process
Imaging systems may change or eliminate the traditional controls
as well as the checks and balances inherent in paper-based systems.
Inadequate training of personnel scanning the documents can result in poor-quality document images and indexes, and the early destruction of original documents.
personnel should be trained adequately to
ensure quality control over the scanning and storage of imaging documents
as well as the use of the system to maximize the benefits of converting to imaging systems
Critical issues include
converting existing paper storage files
and integration of the imaging system into the organization workflow
and electronic media storage to meet audit and document retention legal requirements.
Redesigning of workflow
Institutions generally redesign or reengineer
workflow processes to benefit from imaging technology.
Purchase Accounting System
in retail store - Sales processed by Sale accounting system, processed by account receivable system and through inventory system , then purchase accounting system might be triggered to replace the depleted inventory
Purchase accounting systems process the data for purchases and payments.
Because purchases automatically lead to payments, if
purchases are properly contracted, partial control over payments exists.
Additional controls over payments are also required to ensure that
each payment was made for goods and services received,
that the same purchase was not paid for twice, and that they were, indeed, paid.
Most purchase accounting systems perform three basic accounting functions:
Accounts payable processing—Recording transactions in the accounts payable records
Goods received processing—Recording details of goods received but not yet invoiced
Order processing—Recording goods ordered but not yet received
Interactive Voice Response
In telephony, interactive voice response (IVR) is a phone technology that allows a computer to detect voice and touch tones using a normal phone call.
The caller uses the telephone keypad to select from preset menu choices provided by the IVR.
The IVR system then responds with prerecorded or dynamically generated audio to further direct callers or route the caller to a customer service representative.
IVR systems can be used to control almost any function in which the interface can be broken down into a series of simple menu choices.
An IS auditor should ensure that there are controls over such systems in place to prevent unauthorized individuals from entering system-level commands that may permit them to change or rerecord menu options
Integrated Manufacturing Systems
Integrated manufacturing systems (IMS) have a long history and, accordingly, there are many models and approaches. Some of the integrated manufacturing systems include, and
bill of materials (BOM),
BOM processing (BOMP)
manufacturing resources planning (MRP),
. MRP is a typical module of most ERP packages such as SAP or Oracle Financials and is usually integrated in modern customer relationship management (CRM) and supply chain management (SCM) systems.
computer-assisted design (CAD),
computer-assisted engineering (CAE) and computer-assisted
computer-integrated (or computer-intensive) manufacturing (CIM),
computer-assisted manufacturing (CAM) + computerized numeric control (CNC)—have led to CIM
frequently used to run huge lights-out plants, with a significant portion of consumer goods being manufactured in these environments.
manufacturing accounting and production (MAP).
Original IMSs were based on BOM and BOMP and usually supported by a hierarchical database management system (DBMS).
The larger the scale of integration, the
more IS auditor attention is required.