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Documente Profesional
Documente Cultură
Controlling Information
Systems: Business Process
and Application Controls
Accounting Information Systems 8e
Ulric J. Gelinas and Richard Dull
2010 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated,
in whole or in part, except for use as permitted in a license distributed with a certain product
or service or otherwise on a password-protected website for classroom use
Learning Objectives
Complete the steps in the control framework
and prepare a control matrix.
Write explanations that describe how the
business process and application controls
introduced in this chapter accomplish control
goals.
Describe the importance of business
process and application controls to
organizations with enterprise systems and
those engaging in e-business.
2
Lenox
Control
Matrix
Ensure:
Update completeness (UC)
Update accuracy (UA)
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In the left-hand column of the matrix, number the first missing control
plan as M-1 and label or title the plan.
Place M-1 in each cell in the matrix row for which the missing control
is designed.
In the matrix legend, explain how the missing control will address
each noted control goal.
Two missing control plans have been identified for Lenox. More
might exist.
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Systems
flowchart:
Manual
And
Automated
Data Entry
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Control
Matrix for
Automated
and
Manual
Entry
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System
Flowchart:
Data Entry
with
Batches
31
Control
Matrix for
Data Entry
with
Batches
32
Computer Agreement of
Batch Totals
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