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Group A: Output Controls
OUTPUT CONTROLS DEFINITION Designed to ensure that information is not lost, misdirected or corrupted and the the sy syst stem em proc proces esse ses s func functi tion on as inte intend nded ed.. It can can also also be desi design gned ed to iden identi tify fy oper operat atio ional nal and and inte intern rnal al contr control ol probl problem ems. s. It is need needed ed at the the inter interme mediat diate e junctu juncture res s where where proce processi ssing ng accur accuracy acy can be reie reiewed wed and eri!ed and errors can be detected "uic#ly and corrected. An important element of output control is the maintenance of an audit trail. Details of transaction processing produce an intermediate points can proide an audit trail that re$ects actiities actiities through eery stage of operations. %&les: a. Accounts Accounts 'ecei 'eceiable able Change 'eport b. (ransact ransaction ion )og c. (ransact ransaction ion )is )istin ting g d. )og of of Automati Automatic c (ransac (ransaction tion e. *ni"ue *ni"ue (ransac (ransaction tion Identi!ers Identi!ers f. %rr %rror )ist )istiing g. (esting esting O Output utput Controls Controls Data processing output creates the following ris#s of error, and these are the: a. Accounting System, where in output receied by the user may be inaccu inaccurat rate e or incomp incomplet lete e and output output recei receied ed by the user may be improperly improperly classi!ed, and+ b. Control Procedures, where in output may be distributed or displayed to unauthoried indiiduals. -oweer, these ris#s can be reduced by the use of controls that meet the following objecties.
PREVENTION PREVENTION OBECTIVE: to ensu ensurre that that outp output ut is not not dist distri ribu bute ted d or displa dis played yed to unauth unauthori orie ed d person persons. s. (hese (hese ris#s ris#s are are contr controll olled ed by output output handling procedures and terminal display controls Out!ut"#$ndling Out!ut"#$ndling Procedures% rocedu rocedures res for the distribution distribution of output output should be described in the operations documentation of each application so that all output will be distributed as authoried. Distri&ution c'ec(list : A chec#list should identify each item of output and the authoried recipient of each item of output. (he chec#list seres as a guide to the routing of output. Distri&ution tion Sc'edule Sc'edule: A dist / Distri&u distrribut ibutiion sc sche hedu dulle will ill indic ndicat ate e the the fre" fre"ue uenc ncy y of repor eportt prep prepar arat atio ion n and and dist distri ribu buti tion. on. %nsur %nsure e repor eports ts are are dist distri ribu bute ted d on a time timely ly basi basis, s, and and by the the us user er to ensur ensure e that that e&pe e&pect cted ed reports are receied on time.
Group A: Output Controls
/ Tr$nsmitt$l s'eets) a transmittal sheet should be attached to each copy of the output. It should identify the name of the report, the name of the indiidual recipient and the department and mailing address. / Re!ort rele$se *orms: a report release form re"uires that the recipient sign it to ac#nowledge receipt of output. It ensures that sensitie output is deliered as intended and reminds the recipient of the need to #eep the output secure.
DETECTION OBECTIVE: to ensure that inaccurate or incomplete output, and the distribution of output to unauthoried users, are detected. (he control group and the user should share the responsibility for the detection of errors in output or in the distribution of output. Control grou! !rocedures 0the control group should perform the following reiews and reconciliations: / the output of each application, including processing actiity output and control totals , should be reiewed for completeness and accuracy. / rocessing transaction logs should be compared with input or terminal transaction logs. / (he distribution log should be reconciled to the distribution chec#list to ensure that output has been distributed as authoried.
User Procedures 0the user department should carefully reiew all output receied and should perform whateer tests that are necessary to ensure that output is complete and receied on a timely basis. *ser reiews include: / 'eiew the transmittal sheet to determine whether the output description matches the accompanying output. / 'eiew the distribution schedule to determine whether all reports and other documents hae been receied on a timely basis. / 'eiew the listing of transactions processed and compare it with a listing of source transactions. (his comparison proides assurance that all authoried source transactions hae been processed. / 'eiew a listing of all computer generated transactions to ensure that they are in accordance with the form and authoriation included in the application programs. / 'eiew a schedule of master !le changes, including !le maintenance, to determine whether the changes appear reasonable and proper. CORRECTION OBECTIVE: to ensure that errors detected in output are properly corrected and resubmitted to data processing on a timely basis. Error correction $nd resu&mission !rocedures 0error correction and submission procedures should include the following controls:
Group A: Output Controls
/ errors should be transmitted to the department designated as being responsible in the operations documentation. / %rror correction and resubmission should follow written procedures in the operations and user documentation / error logs should be maintained by the control group and the user departments. (he error logs should be reiewed periodically to ensure that established procedures for the correction and resubmission of errors hae been followed on a timely basis. / Open items on the error logs should be aged periodically. An error aging report should be produced and used as a basis for follow0up of uncorrected errors.