646

Index

179183; systems maintenance, 204;

systems planning, 177179
Systems evaluation and selection, 187194
Systems maintenance, 3839, 177, 204;
audit objectives relating to, 211; audit
procedures, 211212; authorization,
testing, and documentation, 207;
controlling, 206212; separating from
development, 4041
Systems planning, 177179; organizational objectives and, illus., 177;
strategic, 178
Systems professionals, 38, 172
Systems selection report, 193

T
Tables. See Database tables
Tangible benefits, 190191
Tapes, 397
Task participation, 181
Task-data dependency, 131, 132, 133
Technical design activities, 205
Technical feasibility, 188
Technology, access to, 589; see also
Information technology (IT)
Temporary inconsistency, 150151
Test data, 198, 315, 409; illus., 316
Test data method, 314317; illus., 314
Testing, completeness assertion, 423
Testing costs, 189
Tests of controls, 10, 11
Tests/testing, access controls, 101, 415, 489;
accuracy and completeness assertions,
423429, 497498; application controls, 310320; application software,
197198; audit trail controls, 101;
authorization and validation controls,
101; batch controls, 412, 485486;
completeness assertion, 503506; of
control, 7; credit procedures, 409410;
employee authorization, 487; entire
system, 198; existence assertion,
429434, 503506; file update controls, 414, 488489; output controls,
418419, 493; physical controls,
416417, 491492; purchases authorization controls, 486; rights and
obligations assertion, 503506;
substantive, 7, 328, 419435; validation controls, 410411, 484485; valuation/allocation assertion, 434435
Theft, of PC systems, 103
Thefts of cash, 604
Third-generation languages (3GLs), 196
Third normal form (3NF), 344
Three-tier model, 549; illus., 551
Time cards, 519; illus., 522
Timecards, 491
Timeliness, of information, 607608
Token passing, 119; illus., 120

Total cost of ownership (TCO), of ERP

systems, 565566
TPS control, 258
Tracing, 315317; illus., 317
Training costs, 189190
Transaction authorization, 21, 276, 567
Transaction code controls, 414
Transaction codes, 303
Transaction Cost Economics (TCE)
theory, 57
Transaction cycles, conversion cycle,
225226; expenditure cycle, 224225;
relationships between, illus., 225;
revenue cycle, 226
Transaction file, 234
Transaction flows, 25
Transaction listings, 312, 418, 493
Transaction logs, 163, 303, 305306, 418,
492; illus., 305
Transaction numbers, 305306, 418, 493
Transaction processing, accounting records, 226236; data coding, 258264;
OLAP versus OLTP, 549553; overview, 224226; updating master files,
253254; without codes, 258260
Transaction volumes, 180181
Transcription errors, 291
Transfer control protocol/Internet
protocol (TCP/IP), 110111
Transitive dependencies, 346, 356, 375
Transposition errors, 291
Trap door, 122
Tree structure, 142
Trial balance, adjusted, 267; post-closing,
267; unadjusted, 267
Triple-DES encryption, 8586
Trojan horses, 73, 78, 80, 122
Tuples, 147
Turnaround documents, 227228;
illus., 228
Turnkey systems, 174
Tutorials, 200
Two-tier model, 549; illus., 550

U
Unadjusted trial balance, 267
Unauthorized access, 74
Unauthorized changes, 211212
Unemployment, 590
Uniform resource locator (URL), 107,
108109
Uninterruptible power supply, 49, 50
Unique transaction identifiers, 305306,
418, 493
Universal product code (UPC), 405
Unmatches records, 429
Unrecorded liabilities, 504
Update anomalies, 345
User acceptance procedures, 206
User access, 136138

User documentation, 200

User handbook, 200
User satisfaction, with DDP, 45
User services, 46
User specification activities, 205
User testing, 206
User views, 136, 155156, 343, 358359;
designing, 372; illus., 156, 372; producing, from normalized tables, 377;
representing as single table, 372373
User-defined procedures, 156
Users, 136138, 180

V
Valid vendor file, 488, 509
Validated data file, 302
Validation controls, 295299, 410411,
483485
Validation or allocation assertion, 7
Validity checks, 297, 410, 484
Valuation assertion, 483; testing, 434435
Value-added banks (VABs), 99
Value-added network (VAN), 94; illus., 95
Vendor exploitation, 58
Vendor fraud, 603604, 611612
Vendors, fictitious, 611612; multiple
payments to, 505
Vendors invoice, 477
Vendor-supported systems, 174
Verification procedures, 2324
Verified stock release document, 439
Version checks, 298
Vertical parity, 93; illus., 92
View integration, 359
View modeling, 350359; add primary
keys and attributes, 354355; construct data model showing entity
associations, 352354; construct
physical database, 356358; global
view integration, 359; identify entities,
350352; normalize data model and
add foreign keys, 355356; prepare
user views, 358359
Views, customizing, 366; see also User
views
Virtual private networks (VPNs), 107
Virtual Storage access method (VSAM),
331333; illus., 331
Viruses, 73, 104, 121
Visual Basic, 196
Voucher register, 513; illus., 515
Vouchers payable file, 513
Vouchers payable system, 513
VSAM file, 332333; illus., 332

W
Walkthrough, 195
Warehouse model, 557558
Warehouse procedures, 404

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