The presence of an audit trail is critical to the integrity of the accounting information system. Discuss three of the techniques used to preserve the audit trail.
What will be an ideal response?
Transaction logs list all transactions successfully processed by the system and serve as journals, permanent records. Transactions that were not processed successfully should be recorded in an error file.
Logs and listings of automatic transactions should be produced for transactions received or initiated internally by the system.
Unique transaction identifiers should be attached to each transaction processed.
Error listing should document all errors and be sent to appropriate users to support error correction.
PTS: 1
You might also like to view...
Synchronized versions of the collections in the Java Collections API allow ________ at a time to access a collection that might be shared among several threads.
a. any number of threads b. only one thread c. a maximum of two threads d. None of the above.
With Word's mail merge feature, you can create form letters by combining information from two documents—a main document and a data source
Indicate whether the statement is true or false
A mask is a variable or constant that contains a bit configuration used to control the setting or testing of bits.
Answer the following statement true (T) or false (F)
A ____ is a security system that essentially creates a barrier between a computer or a network and the Internet in order to protect against unauthorized access.
A. Trojan horse B. hub C. firewall D. bridge