Pkg Acc Infor Systems MS VISIO CD
10th Edition
ISBN: 9781133935940
Author: Ulric J. Gelinas
Publisher: CENGAGE L
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Chapter 11, Problem 3P
Summary Introduction
To match: The B/AR/CR Business process control plans or deficiencies with the control plans.
Introduction:
B/AR/CR process:
It is an accounting process with an interacting structure of different process supporting the decision-making activities of the
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The following is a list of 12 control plans from Chapter 8. These are followed by a list of 10 B/AR/CR business process controls or deficiencies. Match the 10 B/AR/CR business process control plans with a pervasive control plan from Chapter 8 that could prevent the deficiencies noted in the preceding list or have an impact on the successful execution of the business process control. Explain the impact that the pervasive control could have.
Control Plans from Chapter 8
Access control software (i.e., assignment of access rights to employees)
Selection, hiring, and supervision of billing clerks to ensure that they can and do carry out their assigned responsibilities
Physical controls for perimeter, building, and computer facilities to prevent loss or destruction of the computer resources
Preventive maintenance of computer hardware to ensure reliability and availability
Systems development life cycle (SDLC), including testing and approval before implementation of new or revised programs…
The following is a list of 12 control plans from Chapter 8. These are followed by a list of 10 B/AR/CR business process controls or deficiencies. Match the 10 B/AR/CR business process control plans with a pervasive control plan from Chapter 8 that could prevent the deficiencies noted in the preceding list or have an impact on the successful execution of the business process control. Explain the impact that the pervasive control could have.
Control Plans from Chapter 8
Access control software (i.e., assignment of access rights to employees)
Selection, hiring, and supervision of billing clerks to ensure that they can and do carry out their assigned responsibilities
Physical controls for perimeter, building, and computer facilities to prevent loss or destruction of the computer resources
Preventive maintenance of computer hardware to ensure reliability and availability
Systems development life cycle (SDLC), including testing and approval before implementation of new or revised programs…
Explain how internal control can be enhanced through the proper installation of Information Technology
Identify the risks for accounting systems that rely heavily on IT functions.
Distinguish between general controls and application controls and give examples at least five
Which duties should be segregated in a computer department?
Describe the typical duties of computer personnel.
What aspects of documentation, file security and retention control procedures are unique to computer systems?
What are the responsibilities of the database administrator (DBA) function?
Compare the risks associated with network environment to those associated with centralized IT functions.
Chapter 11 Solutions
Pkg Acc Infor Systems MS VISIO CD
Ch. 11 - What is the billing/accounts receivable/cash...Ch. 11 - What primary activities does the B/AR/CR process...Ch. 11 - Prob. 3RQCh. 11 - What functions are typically segregated in the...Ch. 11 - Prob. 5RQCh. 11 - Describe several ways that companies have reduced...Ch. 11 - Prob. 7RQCh. 11 - Prob. 8RQCh. 11 - Prob. 9RQCh. 11 - What is accounts receivable master data?
Ch. 11 - What are the major features of a balance-forward...Ch. 11 - What are the differences between a post-billing...Ch. 11 - Prob. 13RQCh. 11 - Prob. 14RQCh. 11 - What characterizes a valid RA (i.e., cash...Ch. 11 - Prob. 16RQCh. 11 - Prob. 17RQCh. 11 - Develop several examples of possible goal...Ch. 11 - Prob. 2DQCh. 11 - Prob. 3DQCh. 11 - Prob. 4DQCh. 11 - Prob. 5DQCh. 11 - The two most widely used billing systems are (1)...Ch. 11 - Prob. 7DQCh. 11 - Prob. 1SPCh. 11 - Prob. 2SPCh. 11 - Prob. 3SPCh. 11 - Prob. 5SPCh. 11 - Prob. 6SPCh. 11 - Prob. 3PCh. 11 - Prob. 5PCh. 11 - Prob. 6PCh. 11 - Prob. 9P
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- General Controls. Indicate the benefits of each of the following examples of general controls. a. Echo checks are designed and built into the computer by the manufacturer.b. The company schedules regular maintenance on its computer hardware.c. The company involves users in its design of programs and selection of prepackaged software and programs.d. New programs are tested and validated prior to being implemented.e. Documentation is required prior to modifying existing programs using “emergency”change orders.f. The duties of system analysts, programmers, and computer operators are appropriatelyseparated.g. Appropriate backup and data retention policies are implemented.h. The access rights granted to employees are periodically reviewed and evaluated, giving consideration to known changes resulting from promotions and transfers within the company.arrow_forwardWhich of the following would strengthen organizational control over a large-scale data processing center?a. Requiring the user departments to specify the general control standards necessary for processing transactions.b. Requiring that requests and instructions for data processing services be submitted directly to the computer operator in the data center.c. Having the database administrator report to the manager of computer operations.d. Assigning maintenance responsibility to the original system designer who best knows its logic.e. None of the above.arrow_forwardComputer accounting control procedures are referred to as general or application controls. The primary objective of application controls in a computer environment is toa. ensure that the computer system operates efficiently.b. ensure the validity, completeness, and accuracy of financial transactions.c. provide controls over the electronic functioning of the hardware.d. plan for the protection of the facilities and backup for the systems.arrow_forward
- Operating system security involves policies, procedures, and controls that determine who can access the operating system. User access privileges are assigned to individuals and to entire workgroups authorized to use the system.The way access privileges are assigned influences system security. Priviliges should be carefully administered and closely monitored for compliance with organizational policy. Choose one of the options below, that is not a test of control of the audit objective relating to access privileges. a. Review employee records to determine whether users have formally acknowledged their responsibility to maintain the confidentiality of company data.b. Review the privileges of a selection of user groups and individuals to determine if their access rights are appropriate for their job descriptions and positions.c. The auditor should verify that individuals are granted access to data and programs based on their need to know.d. Review the account lockout policy and procedures…arrow_forwardDescribe the duties of systems analysts, programmers, computer operators, data conversion operators,librarians, and the control group. Which duties should be separated within the computer department?arrow_forward
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