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CHAPTER 10 - PROCESSING INTEGRITY AND AVAILABILITY CONTROLS - Coggle…

- - - - Reconciliation procedures
      - External data reconciliation
      - User review of output
      - Data transmission controls
    - - Checksums
      - Parity bits
  - - - size check
      - completeness check (or test)
      - range check
      - validity check
      - limit check
      - reasonableness test
      - sign check
      - check digit
      - field check
    - - Batch processing works more efficiently if the transactions are sorted so that the accounts affected are in the same sequence as records are stored in the master file.
      - Batch total
        
        hash total
        
        record count
        
        financial total
    - - Source documents that have been entered into the system should be canceled so they cannot be inadvertently or fraudulently reentered into the system.
    - - Prompting, in which the system requests each input data item and waits for an acceptable response, ensures that all necessary data are entered (i.e., prompting is an online completeness check).
      - Closed-loop verification checks the accuracy of input data by using it to retrieve and display other related information.
    - - Source documents and other forms should be designed to minimize the chances for errors and omissions. Two particularly important forms design controls involve sequentially prenumbering source documents and using turnaround documents.
- - - - A disaster recovery plan (DRP) outlines the procedures to restore an organization’s IT function in the event that its data center is destroyed. Organizations have three basic options for replacing their IT infrastructure, which includes not just computers, but also network components such as routers and switches, software, data, Internet access, printers, and supplies.
      - A business continuity plan (BCP) specifies how to resume not only IT operations, but all business processes, including relocating to new offices and hiring temporary replacements, in the event of a major calamity. Such planning is important, because more than half of the organizations without a DRP and a BCP never reopen after being forced to close down for more than a few days because of a disaster.
    - - Virtualization can significantly improve the efficiency and effectiveness of disaster recovery and resumption of normal operations. A virtual machine is just a collection of software files. Therefore, if the physical server hosting that machine fails, the files can be installed on another host machine. within minutes. Thus, virtualization significantly reduces the time needed to recover (RTO) from hardware problems.
      - Cloud computing has both positive and negative effects on availability. Cloud computing providers typically utilize banks of redundant servers in multiple locations, thereby reducing the risk that a single catastrophe could result in system downtime and the loss of all data. However, if a public cloud provider goes out of business, it may be difficult, if not impossible, to retrieve any data stored in the cloud.
    - - A full backup is an exact copy of the entire database. Full backups are time-consuming, so most organizations only do full backups weekly and supplement them with daily partial backups.
        
        incremental backup
        
        differential backup