February 25, 2015
Prof. David De La Calzada
Week 3 Assignment from the Reading
Case Analysis 8-17
Same Person collects daily fees and deposits the cash and files the wavier forms
There should be one person (A) that has visitor fill out the forms and files them, also keeping a tally of the number each day. And a second person (B) collects the cash and deposits it into the lock box.
The accountant deposits the cash at the bank and makes the journal entry
The manager at the end of the night could deposit the cash, and the next morning the accountant could make the journal entry.
No one checks the number of wavier forms filled out against the …show more content…
b.) The key-entry operator keyed in the purchase order number as a nine-digit number instead of an eight-digit number.
Input controls through the database form that limits the number of digits of 8 that can be keyed in by the operator.
c.) The date of a customer payment was keyed 2001 instead of 2010.
Input control that checks the validity of the data keyed in. If the proper perimeters where set with the application anything that fell short would not be processed until the problem was resolved.
d.) A company employee was issued a check in the amount of −$135.65 because he had not worked a certain week, but most of his payroll deductions were automatic each week.
Edit programs could perform edit checks that would result in an error for negative amounts before issuing checks to employees. This is done by test of sign and the system would kick back the transaction for correction before issuing the check. Payroll deductions should never be programmed to a specific number each week because this does not allow for changes in the number of hours worked and will always result in a mistake.
e.) A patient filled out her medical insurance number as 123465 instead of 123456.
Edit programs could detect this input error by