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CHAPTER 10 : Processing Integrity and Availability Controls - Coggle…
CHAPTER 10 : Processing Integrity and
Availability Controls
Processing Integrity
INPUT CONTROLS
Forms design
All source documents should be sequentially prenumbered
turnaround document
cancellation and storage of source documents
so they cannot be inadvertently or fraudulently
reentered into the system
data entry controls
field check
sign check
limit check
range check
size check
completeness check
validity check
reasonableness test
check digit
Additional batch processing data entry controls
sequence check
Batch totals
financial total
hash total
record count
additional online data entry controls
Prompting
Closed-loop verification
transaction log
PROCESSING CONTROLS
Data matching
File labels
Recalculation of batch totals
Cross-footing and zero-balance tests
Write-protection mechanisms
Concurrent update controls
OUTPUT CONTROLS
User review of output.
Reconciliation procedures
External data reconciliation
Data transmission controls
Checksums
Parity bits
Availability
MINIMIZING RISK OF SYSTEM DOWNTIME
fault tolerance
- The capability of a system to continue per forming when there is a hard ware failure.
redundant arrays of independent drives
(RAID)
- A fault tolerance technique that records data on multiple disk drives instead of just one to reduce the risk of data loss
Preventive maintenance
Data center location and design
Training
Patch management and antivirus software
RECOVERY AND RESUMPTION OF NORMAL OPERATIONS
Backup procedures
incremental backup
differential backup
Disaster recovery plan (DRP)
the procedures to restore an organization’s IT
function in the event that its data center is destroyed.
Business continuity plan (BCP)
specifies
how to resume not only IT operations, but all business processes