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Chapter 11

Chapter 11. Input Controls. Data Input Methods. Source Document Design: Auditors Concerns. 1) It reduces the likelihood of data recording errors. 2) It increases the speed with which data can be recorded. 3) It controls the work flow.

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Chapter 11

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  1. Chapter 11 Input Controls

  2. Data Input Methods

  3. Source Document Design: Auditors Concerns 1) It reduces the likelihood of data recording errors. 2) It increases the speed with which data can be recorded. 3) It controls the work flow. 4) It facilitates data entry into a computer system. 5) For patter recognition devices, it increases the speed and accuracy with which data can be read. 6) It facilitates subsequent reference checking.

  4. Design Guidelines • Preprint wherever possible • Provide titles, headings, notes, and instructions • Use techniques for emphasis to highlight differences • Arrange fields for ease of use • Use the “caption above fill-in area” approach • Provide multiple choice answers • Use tick marks to identify field-size errors • Combine instructions with questions • Conform to organizational standards

  5. Data-Entry Screen Organization • Screens should be designed so they are uncluttered and symmetrically balanced. • Layout of elements on screen must mirror the way in which data is obtained during the data-capture task. • Design should be used repeatedly across applications.

  6. Data Entry Screen Design • Tabbing and skipping • Color • Response time • Display rate (fast) • Prompting and help facilities

  7. Prompting Facility

  8. Help Facility

  9. Data Coding Errors • Addition (extra character for zip) • Truncation (omit character) • Transcription (wrong character o or 0) • Transposition (78 or 87) • Double transposition (87942 as 84972)

  10. Factors Affecting Coding Errors • Length of the code (hard to remember if too long) • Alphabetic/numeric mix (lower error rate) • Choice of characters( avoid B I O S V Z) • Mixing uppercase/lowercase fonts (not good) • Predictability of character sequence (THE vs. ZXQ)

  11. Types of Coding Systems • Serial Codes • assign consecutive numbers to an entity, irrespective of the attributes of the entity • Block Sequence Codes • assign blocks of numbers to particular categories of an entity (CUST starting with 201 or 202 have discount of 2%) • Hierarchical Codes • require selection of the set of attributes of the entity to be coded and their ordering by importance(C65 division #, 423 depart #, and 3956 type expense) • Association Codes • attributes are selected and unique codes are assigned to each value SHM32 means shirt for male size 32

  12. Association Code example • Code assigned to a shirt SHM32DRCOT where SH = shirt M = male 32 = 32 centimeters neck size DR = dress shirt COT=cotton fabric

  13. Check Digits • Check Digit-- a redundant digit added to a code that enables the accuracy of other characters in the code to be checked. • E.g., 2148 , 2+1+4+8=15, drop tens, then • 21485 that prevents simple transposition error

  14. Efficiency of Check Digit Methods • 1967 study found the frequency of errors to be as follows: • Transcription 86% • Single transposition 8% • Double transposition 6% and random See page 437 for more complex examples

  15. Efficiency of Different Moduli for Check Digits

  16. Batch Controls • Types of Batches • Physical batches • Logical batches

  17. Means of Batch Control • Batch cover sheet contains: • a unique batch number • control totals for the batch • data common to the various transactions • date when the batch was prepared • information on errors detected in the batch • space for signatures of batch handlers

  18. Types of Data Input Validation Checks • Field Checks • Record Checks • Batch Checks • File Checks • (Reporting data input errors)

  19. Menu-Driven Languages

  20. Question -Answer Dialogs

  21. Forms-based Languages

  22. Types of Instruction Input Validation Checks • Lexical Validation • Syntactic Validation • Semantic Validation (similar to syntactic)

  23. Accounting Audit Trail Instruction input audit trail might record: • the identity of the originator of the instruction • the time and date when the instruction was entered • the identifier of the physical device used to enter the instruction • the type of instruction entered and its arguments • the results produced in light of the instruction

  24. Operations Audit Trail Operations audit trail data that might be kept: • time to key in a source document or instruction at a terminal • number of read errors made by a scanner • number of keying errors identified • frequency with which an instruction is used • time taken to invoke an instruction w/ light pen versus a mouse

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