Matching control plans to control failures – there are 10 examples of control plans from Chapters 8 and 9 listed below. Following that list you will find 10 descriptions of control failures. On the answer sheet that you prepare to submit, simply list the letter of each control failure in order (please don’t re-type the control failures), and next to that letter, type the control plan from the top list that best addresses it. Each control plan should be used exactly one time. Control Plans from Chapters 8 and 9
Procedures for rejected inputs
Electronic approvals
Document design
Programmed edit checks
Turnaround document
Off-site storage of backup computer programs and data
Program change controls
Backup batteries and generators
Security guards
Access control software
Control Failures
a. Data entry clerks in the computer operations center at Herman Company enter batches of sales order documents into the computer. Many customers have complained that they are receiving the wrong items or quantities of items, and these issues have been traced to faulty data entry.
b. Purchasing clerks at Walter Company prepare purchase orders online using a keyboard at their desks. Receiving dock workers, warehouse personnel, and accounts payable are saying that orders are being delivered and charged for huge quantities of inventory that are much larger than normal.
c. Late one night, a group of protestors broke through the gate surrounding the data center of Microhard, broke the door, and set fire to the data center.
d. Bank tellers helped a third party steal thousands of dollars by selling personal customer data and account information that they obtained by logging into the bank’s system at night and accessing private data in customer files.
e. In the mailroom at Horace International, clerks open the mail containing checks from customers and prepare remittance advices by hand which contain customer numbers invoice numbers, amounts owed, amounts paid and the check numbers. These remittance advices are then sent to a data entry clerk who keys them into the computer. Management is complaining about the time it takes to get this work done and the number of mistakes that are made in data entry.
f. A hurricane hit the town where Ralph Company is located, destroying part of the computer room and the adjacent data library of computer disks and tapes. Reconstruction of the data required several months since it had to be done from manual documents.
g. Data entry clerks in the computer operations center at Smith Company receive many electronic documents from other departments in the company. Occasionally, unauthorized documents are keyed and entered into the computer.
h. Data entry clerks at Snerd International enter shipping notices in batches. Once entered, the computer performs edits to eliminate notices that have errors. As a result, many shipments never get recorded.
i. Bad weather in Fifteenth Bank’s town caused a power failure for several hours at the bank. As a result, the nightly computer run of deposits and withdrawals required reprocessing. Several other important computer runs had to be postponed as a result.
j. Jim, a programmer, was so mad at his boss and company that he coded a logic bomb into the payroll processing program. If Jim was ever fired, the bomb would cause all of the payroll master data to be corrupted.