Accounting Information Systems
11th Edition
ISBN: 9780357156032
Author: Ulric J. Gelinas; Richard B. Dull; Patrick Wheeler
Publisher: Cengage Limited
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Question
Chapter 14, Problem 5SP
Summary Introduction
To match: The control goals or process deficiencies with the control plans.
Introduction:
Human resource (HR) management and Payroll process:
Human resource management is about the basic human management functions in an organization and its associated activities. It also speaks about the relationship between human resource management activities and the payroll process. It also depicts the importance of HR activities in the decision making of the top management.
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Following is a list of eight generic control goals (A-H), followed by eight descriptions of either process failures (i.e., control goals not met) or instances of successful control plans (i.e., plans that helped to achieve controls goals).
List the numbers 1 through 8 in the table below. Each number represents one of the described situations on the page below. In the table, next to each number, place the capital letter of the control goal that best matches the situation described.
Hint: Some letters may be used more than once in each situation. Conversely, some letters may not be used at all.
Control goals:
Ensure effectiveness of operations
Ensure efficient employment of resources
Ensure security of resources
Ensure input validity
Ensure input completeness
Ensure input accuracy
Ensure update completeness
Ensure update accuracy
Situations:
Instead of preparing deposit slips by hand, Kaley Company has them generated by the computer. The company does so to speed up the deposit…
The following is a list of six control plans.These are followed by a list of five system failures that have control implications. Match the five system failures with a control plan that would best prevent the system failure from occurring. Also, give a brief (one or two sentences) explanation of your choice. A letter should be used only once, with one letter left over.
Control Plans
Program change controls
Independent validation of vendor invoices
Access control software
Batch control plans
Compare input data with master data (e.g., vendor master data)
Match invoice, PO, and receipt
System Failures
Vendor Invoices are received at Samuel Company via an EDI feed over the Internet. Some of these are fraudulent invoices from bogus vendors.
Vendor invoices are sent to clerks in the AP department at Seneca, Inc., where they are entered once each day to create a file of invoice data that is then processed by the accounts payable program each evening. Several errors have been found in the…
The senior management accountant is interested in implementing a new accounting information for the manufacturing department. Before doing so, he has tasked you with the job of identifying the flow of information within the system. He has asked that you provide a visual representation of the flow of information, specifically, using a data flow diagram.He requires the following information and has split the team into the following tasks:Student numbers ending in an odd number (1,3,5,7,9), you are required to detail the flow of information regarding the payroll system.Student numbers ending in an even number (0,2,4,6,8), you are required to detail the flow of information regarding the Goods ordering system.
Chapter 14 Solutions
Accounting Information Systems
Ch. 14 - What is human capital management (HCM)?Ch. 14 - What does human capital include?Ch. 14 - What is the human resources management process?...Ch. 14 - Prob. 4RQCh. 14 - Prob. 5RQCh. 14 - What role does each HR manager listed in Figure...Ch. 14 - What key decisions do the HR managers shown in...Ch. 14 - Prob. 8RQCh. 14 - Prob. 9RQCh. 14 - Prob. 10RQ
Ch. 14 - Prob. 11RQCh. 14 - Prob. 12RQCh. 14 - Prob. 13RQCh. 14 - Prob. 14RQCh. 14 - Prob. 15RQCh. 14 - Prob. 16RQCh. 14 - Prob. 17RQCh. 14 - Prob. 1DQCh. 14 - Prob. 2DQCh. 14 - Discuss the role unions and government agencies...Ch. 14 - Prob. 4DQCh. 14 - Prob. 5DQCh. 14 - In this chapter, we stated that many organizations...Ch. 14 - Prob. 3SPCh. 14 - Prob. 4SPCh. 14 - Prob. 5SPCh. 14 - Prob. 6SPCh. 14 - Prob. 6PCh. 14 - Prob. 7P
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