Identify Controls 18 points (2 points each)
What control or controls would you recommend in a computer processing system to prevent the following situations?
A. Working through the main control console, the night shift computer operator made a change in a payroll program to alter his rate of pay in his favor.
SAMPLE:
-operator should not have access to program documentation (source code)
-use password
-console log should be reviewed for unauthorized activity
B. A customer payment recorded on a remittance advice as $55.05 was entered into the computer from a data terminal as $550.50.
C. The disk containing accounts receivable transactions could not be located. A data processing supervisor said that it could have been put among the scratch tapes available for use in processing.
D. A customer called to inquire as to why he received a bill for five cents amount due, when postage cost is more than a quarter.
E. A salesman entering a customer order from a portable data entry terminal entered an incorrect but valid product number. As a result, the customer received a delivery of 100,000 kilograms of industrial salt rather than industrial sugar. Oops……..
F. During data entry of customer payments, the digit 0 in a payment of $123.40 was mistakenly entered as the letter O. As a result, the transaction was not correctly processed.
G. In preparing payroll checks, the computer omitted 12 of a total of 1570 checks that should have been processed. The error was not detected until the supervisors distributed the checks.
H. The master inventory file, contained on a removable magnetic disk, was destroyed by a small fire next to the area where it was stored. The company had to take a special complete inventory in order to reestablish the file.
I. A sales transaction document was coded with an invalid customer account code (seven digits rather than eight). The error was not detected until the updating run, when it was found that there was no such account to which the transaction could be posted.