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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
is a record of company data sent to an external party and then
returned by the external party for subsequent input to the system
CANCELLATION AND STORAGE OF SOURCE DOCUMENTS
PROCESS STAGE
Input
Processing
Output
DATA ENTRY CONTROLS
sign check
limit check
field check
range check
size check
completeness check
validity check
reasonableness test
ID codes
ADDITIONAL BATCH PROCESSING DATA ENTRY CONTROLS
Batch totals
hash total
sums a nonfinancial numeric field, such as the total of the quantity ordered field in a batch of sales transactions.
record count
the number of records in a batch.
financial total
sums a field that contains monetary values, such as the total dollar amount of all sales for a batch of sales transactions.
ADDITIONAL ONLINE DATA ENTRY CONTROLS
Closed-loop verification
A transaction log includes a detailed record of all transactions, including a unique transaction identifier, the date and time of entry, and who entered the transaction.
Prompting
PROCESSING CONTROLS
Recalculation of batch totals
Cross-footing and zero-balance tests
File labels
Write-protection mechanisms
Data matching
Concurrent update controls
OUTPUT CONTROLS
Reconciliation procedures
External data reconciliation.
User review of output
Data transmission controls
Checksums.
Parity bits
Availability
MINIMIZING RISK OF SYSTEM DOWNTIME
OBJECTIVE
To minimize risk of system downtime
Quick and complete recovery and resumption of normal operations
RECOVERY AND RESUMPTION OF NORMAL OPERATIONS
DATA BACKUP PROCEDURES
incremental backup
differential backup
DISASTER RECOVERY AND BUSINESS CONTINUITY PLANNING
disaster recovery plan (DRP)
A plan to restore an organization’s IT capability in the event that its data center is destroyed.
hot site
A disaster recovery option that relies on access to a completely operational alternative data center that is not only prewired but also contains all necessary hardware and software.
cold site
A disaster recovery option that relies on access to an alternative facility that is prewired for necessary telephone and Internet access, but does not contain any computing equipment.
real-time mirroring
Maintaining complete copies of a database at two separate data centers and updating both copies in real-time as each transaction occurs.
business continuity plan (BCP)
A plan that specifies how to resume not only IT operations but all business processes in the event of a major calamity.