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Zorluk: KolayInternal Controls in Computerized Accounting

Match each computerized internal control mechanism with its corresponding control objective in an accounting system.

  • Password ProtectionRestricts system access to authorized personnel only
  • Range CheckEnsures inputted numerical data falls within predetermined upper and lower limits
  • Audit TrailProvides an electronic record to trace accounting transactions from source to report
  • Segregation of IT DutiesSeparates system programming, data entry, and computer operation responsibilities

Cevap

Password Protection matches with restricting system access to authorized personnel; Range Check matches with ensuring inputted numerical data falls within predetermined upper and lower limits; Audit Trail matches with providing an electronic record to trace accounting transactions; Segregation of IT Duties matches with separating programming, entry, and operation responsibilities.
Each control mechanism correctly pairs with its accounting system objective: password protection restricts unauthorized access, range checks enforce valid numerical ranges, audit trails log transaction histories, and segregation of duties divides operational permissions.

Adım Adım Çözüm

1
Identify access controls in computerized accounting.
Password Protection corresponds to restricting system entry to authorized users.
Access controls guard system software and databases against unauthorized entry.
2
Identify data validation and input controls.
Range Check matches with verifying that values remain within upper and lower parameters.
Input validation checks prevent erroneous data entry during processing.
3
Identify verification and audit controls.
Audit Trail matches with maintaining a log for transaction tracing.
An automated audit trail preserves accountability and enables detailed verification.
4
Identify organizational and administrative security controls.
Segregation of IT Duties matches with dividing key IT responsibilities.
Dividing duties prevents fraud, error concealment, and unauthorized program changes.

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Internal Controls in Computerized Accounting
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Internal Controls in Computerized Accounting

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