Accounting Information Systems
10th Edition
ISBN: 9781337619202
Author: Hall, James A.
Publisher: Cengage Learning,
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Question
Chapter 16, Problem 1RQ
To determine
List the six
Expert Solution & Answer
Explanation of Solution
Systems Development Controls and Systems Maintenance Controls:
System development control is a process of authorizing, developing and implementing a system whereas systems maintenance control is a process of consistently maintaining the implemented system to derive desired performance.
Six systems development controls are as follows:
- System authorization activities: System authorization must be done to prevent unauthorized access to the system data.
- User specification activities: In system development process, users must take active part in order to describe their needs.
- Technical design activities: The needs specified by the user are translated into technical designs in order to meet them.
- Internal audit participation: Internal auditor must take part in system development to examine the needs of the users and controls required.
- Program testing: Thorough testing of the program is necessary before its implementation in order to compare the outcomes with predefined standards.
- User test and acceptance procedure: It is necessary to formally document and analyze the result of the test. The analyzed results will be helpful in deciding whether to implement the program or not.
Two systems maintenance controls are as follows:
- Testing the system: Testing of the system is necessary to make it consistent and to identify the areas which need to be addressed.
- Source program library controls: Control techniques and procedure reduce the risk of individuals gaining unauthorized access to the system in order to maintain system integrity.
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Students have asked these similar questions
List the six systems development controls. List the two systems maintenance controls.
Evaluate three accounting system controls.
List the three parts of a control system, and explain how such a system works.
Chapter 16 Solutions
Accounting Information Systems
Ch. 16 - Prob. 1RQCh. 16 - Prob. 2RQCh. 16 - Prob. 3RQCh. 16 - Prob. 4RQCh. 16 - Prob. 5RQCh. 16 - Prob. 6RQCh. 16 - Prob. 7RQCh. 16 - What is the importance of the SPL?Ch. 16 - Prob. 9RQCh. 16 - Prob. 10RQ
Ch. 16 - Prob. 11RQCh. 16 - Prob. 12RQCh. 16 - What tests may be conducted for identifying...Ch. 16 - Prob. 14RQCh. 16 - Prob. 15RQCh. 16 - Prob. 16RQCh. 16 - Prob. 17RQCh. 16 - Prob. 18RQCh. 16 - Prob. 19RQCh. 16 - Prob. 20RQCh. 16 - Prob. 1DQCh. 16 - Prob. 2DQCh. 16 - Prob. 3DQCh. 16 - What are rounding error routines, and why are they...Ch. 16 - Prob. 5DQCh. 16 - Prob. 6DQCh. 16 - Prob. 7DQCh. 16 - Prob. 8DQCh. 16 - The systems development life cycle is a...Ch. 16 - Prob. 10DQCh. 16 - Prob. 11DQCh. 16 - Compare and contrast the following techniques...Ch. 16 - Prob. 13DQCh. 16 - Prob. 1MCQCh. 16 - Prob. 2MCQCh. 16 - Which of the following is NOT an SDLC controllable...Ch. 16 - Prob. 4MCQCh. 16 - Which of the following statements is NOT correct?...Ch. 16 - Prob. 6MCQCh. 16 - Prob. 7MCQCh. 16 - Prob. 8MCQCh. 16 - Prob. 9MCQCh. 16 - Prob. 10MCQCh. 16 - Prob. 1PCh. 16 - Prob. 2PCh. 16 - Prob. 3PCh. 16 - Prob. 4PCh. 16 - Prob. 5PCh. 16 - Prob. 6PCh. 16 - Prob. 7PCh. 16 - Prob. 8PCh. 16 - Prob. 9PCh. 16 - The Balcar Companys external auditors are...Ch. 16 - Prob. 11PCh. 16 - Prob. 12PCh. 16 - Prob. 13PCh. 16 - Prob. 14PCh. 16 - Prob. 15PCh. 16 - Prob. 16PCh. 16 - Prob. 17PCh. 16 - Prob. 18P
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Similar questions
- The controls in a computerized system are classified asa. input, processing, and output.b. input, processing, output, and storage.c. input, processing, output, and control.d. input, processing, output, storage, and control.e. collecting, sorting, summarizing, and reporting.arrow_forwardList four types of information intermediaries.arrow_forward1. Explain the term internal controls. 2. Explain two (2) major objectives of a system of internal control. 3.Explain briefly SIX (6) major categories of internal control.arrow_forward
- For each of the following records, indicate the appropriate related file structure: master file, transaction file, reference file, or archive file Personnel action formarrow_forwardRefer to Exhibit 3.2. List the principles representing the fundamental concepts of the control environment component.arrow_forwardExplain the purpose of each of the layers in the OSI protocol model.arrow_forward
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