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Chapter 10 : Processing integrity and Availability - Coggle Diagram
Chapter 10 : Processing integrity and Availability
Processing Integrity Controls
Input
Form design
Sequentially prenumbered
Turnaround documents
Processing Integrity : Data entry Controls
Field Check
Character in a field are proper type
Sign check
Data in a field is appropriate sign (positive/negative)
Limit Check
Test numerical amount against a fixed value
Range check
Test numerical amount against lower and upper limits
Size check
Input data fits into the field
Completeness check
Verifies that all required data is entered
Validity Check
compares data from transaction file to that of master file to verify existence
Reasonableness Test
Correctness of logical relationship between two data items
Check digit verification
Recalculating check digit to verify data entry error has not been made
Additional Data Entry Conrols
Batch Procesing
Sequence check
Test of batch data in proper numerical or alphabetical sequence
Batch totals
summarize numeric values for a batch of input records
Hash total
record count
financial total
Prompting
System prompts you for input (online completeness check)
Closed-loop verification
Checks accuracy of input data by using it to retrieve and display other related information (ex: customer # rerieves the customer names)
Processing Controls
Data matching
Two or more items must be matched before an action takes place
File labels
ensures correct and most updated file is used
Recalculations of batch totals
Cross-footing
Verifies accuracy by comparing two alternative ways of calculating the same total
Zero-balance test
For control accounts (ex : payroll clearing)
Write-protection mechanisms
protect against overwriting or erasing data
Concurrent Update controls
Prevent error of two or more users updating the same record at the same time
Output Controls
User review of output
Reconciliation
procedures to reconcile to control report (ex: general ledger A/R account reconciled to Account Receivable Subsidiary Ledger)
External data reconciliation
Data transmition controls
Availability Controls
preventive maintenance
Fault tolerance
use of redundant components
data center location and design
fire suppression
Uninterruptible power supply (UPS)
air conditioning
Surge Protection
Raised floor
patch management and antivirus software
Backup procedures
Incremental
copies only items that have changed since last partial backup
Differential backup
Copies all changes made since last full backup
Disaster recovery plan (DRP)
Procedures to restore organization's IT function
Cold site
Hot site
Business contuinity plan (BCP)
How to resume all operations , not just IT