抓 b-Accounting Information Systems Essential Concepts.ppt

Accounting Information Systems: Essential Concepts and Applications Fourth Edition by Wilkinson, Cerullo, Raval, and Wong-On-Wing;Introduction to Controls ;Control Classifications;General Controls ;Organizational or Personnel Controls - I;Organizational or Personnel Controls - II;Convert to machine readable media;Batch Files;Documentation Controls;System Standards Documentation;System Application Documentation;Program Documentation;Data Documentation;Operating Documentation;User Documentation;Examples of Asset Accountability Controls;Management Practice Controls;Examples of Computer Facility/Information Center Controls;Application Controls;Authorization Controls - I;A General authorization establishes the standard conditions for transaction approval and execution A Specific authorization establishes specific criteria for particular sums, events, occurrences, etc In manual and computerized batch processing systems, authorization is manifest through signatures, initials, stamps, and transaction documents In on-line computerized systems, authorization is usually verified by the system. e.g., validation of inventory pricing by code numbers in a general ledger package;Input Controls;Controls for Data Observation and Recording;Data Transcription - I;Data Transcription - II(Conversion of Transaction Data);Examples of Batch Control Totals;Definition and Purpose of Edit Tests;Examples of Edit Tests (Programmed Checks);Transmission of Transaction Data;Objectives of Processing Controls;Examples of Processing Controls;Examples of Processing Controls;Output Controls;Validating/Reviewing Processing Results;Regulating/Controlling Distribution of Printed Output;Application Controls Arranged by Two Classification Plans;Copyright ? 2000 John Wiley Sons, Inc. All rights reserved. Reproduction or translation of this work beyond that permitted in Section 117 of the 1976 United States Copyright Act without the express written permission of the copyright owner is unlawful. Request for