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Accounting Information Systems

11th Edition
Ulric J. Gelinas + 3 others
ISBN: 9781337552127

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BuyFindarrow_forward

Accounting Information Systems

11th Edition
Ulric J. Gelinas + 3 others
ISBN: 9781337552127
Textbook Problem

Match the concept in List 1 with the definition or description in List 2. There is only one correct or best answer for each match. Therefore, you should have three letters left over from List 1.

List 1—Terms

  1. A. Input accuracy
  2. B. Input validity
  3. C. Pervasive control plan
  4. D. Preventive control
  5. E. Process effectiveness goal
  6. F. Control environment
  7. G. Data maintenance update (of master data)
  8. H. Information processing update (of master data)

List 2—Definitions

     _____ 1. The process of modifying the master data to reflect the results of new events.

     _____ 2. A control designed to keep problems from occurring.

     _____ 3. A control goal of the information process that is directed at ensuring that fictitious or bogus events are not recorded.

     _____ 4. A goal of an operations process that signifies the very reason for which that process exists; i.e., getting the job done.

     _____ 5. The highest level in the control hierarchy; a control category that is evidence of management’s commitment to the importance of control in the organization.

Summary Introduction

To match: The concepts and definition.

Introduction:

Accounting information systems:

It is an information structure which collects and manages data of an organization which can be utilized by analysts, managers, and other decision making authorities of an organization.

Explanation

Concepts and definition:

H. Information processing update (of master data)

Correct answer:

  1. 1. The process of modifying the master data to reflect the results of new events.

The master data must be updated to ensure that the changes in events are reflected in the information.

D. Preventive control

Correct answer:

  1. 2. A control designed to keep problems from occurring.

It is a control measure in place to prevent the problems from occurring in the first place.

B. Input validity

Correct answer:

  1. 3. A control goal of the information process that is directed at ensuring that fictitious or bogus events are not recorded.

The data entered into the system must be validated to ensure that no bogus or false data is entered...

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