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CHAPTER 10: PROCESSING INTEGRITY AND AVAILABILITY CONTROLS - Coggle Diagram
CHAPTER 10: PROCESSING INTEGRITY AND AVAILABILITY CONTROLS
Processing Integrity
FORMS DESIGN Source documents and other forms should be designed to minimize the
chances for errors and omissions
All source documents should be sequentially prenumbered Prenumbering improves control by making it possible to verify that no documents are missing.
. A 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
A field check determines whether the characters in a field are of the proper type
A sign check determines whether the data in a field have the appropriate arithmetic sign.
A limit check tests a numerical amount against a fixed value.
A range check tests whether a numerical amount falls between predetermined lower and
upper limits
A size check ensures that the input data will fit into the assigned field.
A completeness check (or test) verifies that all required data items have been entered.
A validity check compares the ID code or account number in transaction data with
similar data in the master file to verify that the account exists
A reasonableness test determines the correctness of the logical relationship between
two data items
ID codes (such as part numbers) can contain a check digit that is computed from the
other digits
ADDITIONAL BATCH PROCESSING DATA ENTRY CONTROLS
Sequence check - An edit check
that determines if a transaction file is in the proper numerical or alphabetical sequence.
Financial total - A type of batch
total that equals the sum of a field that contains monetary values
hash total - A type of batch
total generated by summing values for a field that would not usually be totaled.
Record count - A type of batch
total that equals the number of records processed at a given time
prompting - An online data
entry completeness check that requests each required item of input data and then waits for
an acceptable response before requesting the next required item.
Availability - MINIMIZING RISK OF SYSTEM DOWNTIME
Fault tolerance - The capability
of a system to continue performing when there is a hardware 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.
DATA BACKUP PROCEDURES
Full backup - Exact copy of an
entire database.
Incremental backup - A type
of partial backup that involves copying only the data items that have changed since the last partial backup
Differential backup - A type of
partial backup that involves copying all changes made since the last full backup
Disaster recovery plan (DRP) - A
plan to restore an organization’s IT capability in the event that its data center is destroyed.
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
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.
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