System testing

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SafeAssign Originality Report BSA/515: Acquisition, Development And Implementation Of Is • Wk 4 - Project Controls and Testing [due Mon]

%27Total Score: Medium risk Chris Miggins

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6/30/2020 Originality Report

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Project Controls and Testing

Chris Miggins

BSA/515

June 29, 2020

Tony Buenger Running head: PROJECT CONTROLS AND TESTING 1

PROJECT CONTROLS AND TESTING 5

Project Controls and Testing

Diverse controls at HWE Accessories website are essential and depict some of the transactions as well as data relating to every computer based app system which are, thus, distinct to every application. The objectives of these controls may either be programmed or manual and facilitated, ensuring the accuracy as well as the completeness of the records plus the validity of the entries being made (Groomer & Murthy, 2018). For instance, application controls are understood as controls over the output, processing and input functions. These consists of things such as: · Ensuring output reports, which are protected from the aspect of disclosure · Facilitating the processing accomplishments of the desired responsibilities · Ensures some of the internal procedures of processing, exhibiting the anticipated outcomes. · Makes sure that the input data is valid, accurate, and complete. According to HWE Accessories Website, from a close inspection, some of the controls expected are: · Exception handling · Reconciliation of accounts · Batch balancing or control totals · Edit tests

In addition to the same, both manual procedures and automated controls are supposed to be used to make sure that there is adequate coverage. These controls aid in ensuring data consistency, verifiability, validity, completeness as well as accuracy and therefore guarantee the availability, integrity plus confidentiality of not only the application but also its associated data. Some of these control objectives define desired conditions or goals for a distinct occurrence cycle that gets attained,

reducing the potential that loss, waste and unauthorized misappropriation or use will take place (Celayir, 2020). These are some of the conditions that we need the system of internal controls to satisfy. For this objective to be efficient, compliance is expected to not only be observable but also measurable. Internal audits assess HWE Accessories website of the control by accessing the capability of personal process controls towards attaining diverse pre-defined control goals. These

control objectives consist of security, physical safeguards, validity, accuracy, completeness, authorization, segregation of duties and error handling. · Segregation

of Duties

The aim of this is ensuring that duties are assigned to people in a way that facilitates that no single person could control both the recording procedures and

functions that are relative to processing a transaction. · Error Handling

The objective at HWE Accessories website is mainly to make certain that the faults that have been perceived at different stages of processing acquire prompt action and suitable management levels. · Physical Security and Safeguards. The main aim of this is safeguarding that access towards information systems and physical

assets get properly restricted and controlled to the authorized personnel. · Validity

Validity certifies that all the documented businesses tend to fairly characterize the economic occurrences which actually take place, are lawful in nature and may be executed in agreement with general authorization of the administration at HWE Accessories Website. · Accuracy

At HWE Accessories website, there is a goal of making sure that all the valid transactions are not only consistent but also accurate with the originating

transaction information and data gets recorded in a way that is timely. · Completeness

Here the objective aims at guaranteeing that there are no valid transactions which have been omitted from the financial accounting records (Agyapong, 2017).

· Authorization Authorization safeguards all transactions by approving any responsible personnel in accordance with any general or specific authority before

recording the transaction.

References

Agyapong, Kwakye. (2017). Internal Control Activities as a Tool for Financial Management in the Public Sector: A Case Study of Ghana Post Company Limited. Celayir, D. (2020, February). The Role of the Internal Control System of an Enterprise in Detection and Prevention of Fraud. In IX. UMTEB International Congress on Vocational & Technical Sciences

Groomer, S.M., & Murthy, U.S. (2018). Continuous Auditing of Database Applications: An Embedded Audit Module Approach1.

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6/30/2020 Originality Report

https://vle.phoenix.edu/webapps/mdb-sa-BB300502SF160441/originalityReport/ultra?attemptId=93f50bd2-0826-4b10-b754-d2298453baa5&course_id… 3/3

Student paper 64%

Student paper 90%

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Student paper 65%

Student paper 88%

Student paper 69%

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Student paper

Some of these control objectives define desired conditions or goals for a distinct occurrence cycle that gets attained, reducing the potential that loss, waste and unauthorized misappropriation or use will take place (Celayir, 2020). These are some of the conditions that we need the system of internal controls to satisfy.

Original source

These internal control objectives are desired goals or conditions for a specific event cycle which, if achieved, minimize the potential that waste, loss, unauthorized use or misappropriation will occur They are conditions which we want the system of internal control to satisfy

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Student paper

These control objectives consist of security, physical safeguards, validity, accuracy, completeness, authorization, segregation of duties and error handling.

Original source

The control objectives include authorization, completeness, accuracy, validity, physical safeguards and security, error handling and segregation of duties

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Student paper

· Segregation of Duties

Original source

[Segregation of Duties]

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Student paper

The aim of this is ensuring that duties are assigned to people in a way that facilitates that no single person could control both the recording procedures and functions that are relative to processing a transaction.

Original source

Duties are assigned to individuals in a manner that ensures that no one individual can control both the recording function and the procedures relative to processing a transaction

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Student paper

· Physical Security and Safeguards. The main aim of this is safeguarding that access towards information systems and physical assets get properly restricted and controlled to the authorized personnel.

Original source

Physical Safeguards and Security Access to physical assets and information systems are controlled and properly restricted to authorized personnel

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Student paper

At HWE Accessories website, there is a goal of making sure that all the valid transactions are not only consistent but also accurate with the originating transaction information and data gets recorded in a way that is timely.

Original source

All valid transactions are accurate, consistent with the originating transaction data, and information is recorded in a timely manner

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Student paper

Here the objective aims at guaranteeing that there are no valid transactions which have been omitted from the financial accounting records (Agyapong, 2017).

Original source

· Completeness - The objective is to ensure that no valid transactions have been omitted from the accounting records

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Student paper

· Authorization Authorization safeguards all transactions by approving any responsible personnel in accordance with any general or specific authority before recording the transaction.

Original source

· Authorization - Ensure that all transactions are approved by responsible personnel in accordance with specific or general authority before the transaction is recorded