Accounting Information Systems
11th Edition
ISBN: 9781337552127
Author: Ulric J. Gelinas, Richard B. Dull, Patrick Wheeler, Mary Callahan Hill
Publisher: Cengage Learning
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Question
Chapter 13, Problem 1SP
Summary Introduction
To determine: The procedures should control the process explained in the given diagram.
Introduction:
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Students have asked these similar questions
Draw Physical Data Flow Diagram (DFD) of AR System
In a physical DFD, we focus on how the system operates in terms of the people and technology involved. This diagram reflects who or what is responsible for each action, such as clerks, machines, or software.
Components
AR Clerk: Receives payments, updates the system, and batches cheques.
Cashier: Receives batches of cheques from AR.
Mail System: Sends and receives physical documents like statements and cheques.
Processes in Physical DFD
- 1.0 AR Clerk prints and mails monthly statements.
- 2.0 Customers mail payments to AR Clerk.
- 3.0 AR Clerk batches cheques and sends to the Cashier.
- 4.0 AR Clerk updates AR master data system.
Data Stores
Customer Records: A file or system holding customer information.
AR Master Data: The electronic records updated with payments.
Assumes that when conducting procedures to obtain an understanding of the control structure in the Fiona Company, you checked “NO” to the following internal control questionnaire items:
Does access to on-line files requires specific passwords to be entered to identify and validate the terminal user?
Are control totals established by the user prior to submitting data for processing? (order entry application subsystem).
Are input control totals reconciled to output control totals? (Order entry application sub system).
Required:
Describe the errors, irregularities, or misstatements that could occur due to the weaknesses indicated by the lack of controls.
Which of the following is a control that can be used to ensure that all of the components of an
invoice number are input by a data entry person?
dependency check
O procedures for rejected inputs
preformatted screens
O turnaround documents
Chapter 13 Solutions
Accounting Information Systems
Ch. 13 - Prob. 1RQCh. 13 - What primary functions does the AP/CD process...Ch. 13 - Prob. 3RQCh. 13 - What are the fundamental responsibilities of the...Ch. 13 - Prob. 5RQCh. 13 - Prob. 6RQCh. 13 - Prob. 7RQCh. 13 - Prob. 8RQCh. 13 - How does EDI improve the effectiveness and...Ch. 13 - What is EIPP? How does it improve the efficiency...
Ch. 13 - What are the two operations process...Ch. 13 - Prob. 12RQCh. 13 - Prob. 13RQCh. 13 - Prob. 14RQCh. 13 - Prob. 1DQCh. 13 - This chapter discusses both fraud and...Ch. 13 - Prob. 3DQCh. 13 - Prob. 4DQCh. 13 - Prob. 5DQCh. 13 - Prob. 6DQCh. 13 - Prob. 1SPCh. 13 - Prob. 2SPCh. 13 - Prob. 3SPCh. 13 - Prob. 4SPCh. 13 - Prob. 5SPCh. 13 - Prob. 6SPCh. 13 - Prob. 4PCh. 13 - Our narrative and DFDs are created assuming that...Ch. 13 - Prob. 6PCh. 13 - Prob. 7P
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Similar questions
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