Chapter 1 Page 9
34. Source documents provide a paper trail that is easy to follow back to the economic
event. Source documents are handy when direct input devices are inconvenient
(becoming less of a problem with laptop computers). Economies of scale may be
achieved by centralizing data collection of paper documents. Direct data input has
35. Pseudocode is a natural-language coding technique that is used to represent actions
taken and express the detailed logic in specific systems modules. The designer
36. Computer processing controls, database controls, manual controls over input to and
37. A design flaw in the processes is much more costly to fix than a programming error.
38. This is an independent group composed of programmers, analysts, users, and
internal auditors. This group is charged with uncovering errors in the system by