Output Controls in Information Systems

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What is the primary objective of output controls in an organization?

To ensure information is not lost, misdirected, or corrupted and system processes function properly

What is the purpose of a Transaction Log in an output control system?

To provide a permanent record of valid transactions, containing only successful transactions

What is the Accounts Receivable Change Report, and what information does it provide?

A summary report that shows overall change to accounts receivable from sales orders and cash receipts

How do output controls contribute to the overall security of an organization's assets?

By ensuring that information is not lost, misdirected, or corrupted, and system processes function properly Signup and view all the answers

What is the relationship between output controls and the testing of physical controls?

Output controls ensure that information is accurate and reliable, while testing physical controls helps prevent unauthorized access to assets Signup and view all the answers

How do output controls support the segregation of duties and independent verification in an organization?

By ensuring that information is accurate and reliable, output controls facilitate the segregation of duties and independent verification Signup and view all the answers

What is the key goal of output controls?

Ensure transactions are valid, accurate and complete. Signup and view all the answers

What is the purpose of Credit Authorization Procedures (Credit check) in terms of transaction processing?

To establish the creditworthiness of the customer. Signup and view all the answers

What is the main role of data validation controls?

To detect transcription errors in transaction data before processing. Signup and view all the answers

What does batch control aim to achieve in transaction data management?

To reconcile output with the input entered into the system. Signup and view all the answers

Why is testing the logic of a validation program considered a significant undertaking?

To provide evidence about the accuracy assertion. Signup and view all the answers

Explain the significance of validation procedures being performed close to the source of transaction data.

To detect errors early and prevent processing inaccurate data. Signup and view all the answers

Why is it important for a system to produce a transaction listing of all successful transactions?

To facilitate reconciliation input. Signup and view all the answers

What is the purpose of maintaining a log of automatic transactions?

To maintain an audit trail of activities. Signup and view all the answers

Why is it necessary for each transaction processed by the system to have a unique identifier?

To uniquely identify each transaction. Signup and view all the answers

What is the significance of sending a listing of error records to the appropriate user?

To support error correction and resubmission. Signup and view all the answers

What is the purpose of reviewing summary reports for accuracy, completeness, timeliness, and relevance?

To ensure the reports are reliable and relevant for decision-making. Signup and view all the answers

What is the key goal of output controls in a system?

To ensure information is not lost, misdirected, or corrupted, and system processes function properly. Signup and view all the answers

Output Controls in Information Systems

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