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17. EVALUATION OF CONTROLS
a) Mary Jane’s dedication to her job from which she has not taken a vacation in
many years is a red flag that she may be engaged in something illegal. This concern is
reinforced by her job description, which combines several incompatible tasks:
b) The following possible fraud could be committed:
c) Controls need to reduce the risk of fraud are:
Chapter 3 Page 83
18. Input Validation
a Alphabetic check—validates that letters are entered where only letters are
required to be entered e.g., employee name.
b Validity checks—validates that only authorized values are entered, e.g.,
employee or social security numbers.
Chapter 3 Page 84
19. APPLICATION CONTROLS
Application controls are classified as (1) input controls, (2) processing controls, and (3) output controls.
Control Category Specific Controls Contribution to Data Reliability
Chapter 3 Page 85
20. INPUT CONTROLS SALES ORDER SYSTEM
Phone Orders:
Miissing datacheck to verify that all required fields such as name, address, and
Numeric check to verify the credit card data are entered correctly. Once the order
E-Mail Orders
Calculate batch control numbers including:
