Processing Integrity and Availability Controls Overview

Processing Integrity

The accuracy and completeness of data processing.

Forms & Source Document Design

Designing documents to minimize errors and omissions.

Sequentially prenumbered

A method to detect missing or duplicate items by numbering documents in sequence.

Turnaround documents

Documents that eliminate errors resulting from manual entry.

Cancelation and storage of source documents

A process to avoid duplicate entry by properly managing source documents.

Data Entry Controls

Techniques used to ensure the accuracy and completeness of data entry.

Field check

A control that verifies characters in a field are of the proper type (numeric, alpha).

Sign check

A control that ensures data in a field has the appropriate sign (positive/negative).

Limit check

A control that tests a numerical amount against a fixed value.

Range check

A control that tests a numerical amount against lower and upper limits.

Size check

A control that verifies input data fits into the designated field.

Completeness check

A control that verifies that all required data is entered.

Validity check

A control that compares data from a transactions file to that of a master file to verify existence.

Reasonableness test

A control that checks the logical relationship between two data items.

Check digit verification

A method of recalculating a check digit to verify that no data entry error has occurred.

Batch processing

A method of processing data in groups or batches.

Sequence check

A test of batch data to ensure it is in proper numerical or alphabetical sequence.

Error log

A record of transactions that could not be processed.

Batch totals

Numerical values for a batch of input records providing a check.

Financial total

A batch total that represents the total dollar value of a set of transactions.

Hash total

A batch total that does not have any intrinsic meaning.

Record count

A batch total that represents the number of transactions processed.

Prompting

A system feature that prompts the user for input and waits for an acceptable response.

Closed-loop verification

A method that checks the accuracy of input data by using it to retrieve and display related information.

Processing Controls

Controls that ensure the accuracy and integrity of data processing.

Data matching

A process where two or more items must be matched before an action takes place.

File labels

Labels that ensure the correct and most updated file is used.

Cross-footing

A method of verifying accuracy by comparing two alternative ways of calculating the same total.

Zero-balance tests

Tests that ensure an account does not have a balance after processing.

Write-protection

A safeguard against overwriting or erasing data.

Concurrent update controls

Controls that prevent errors from multiple users updating the same record simultaneously.

Output Controls

Controls that ensure the accuracy and completeness of output data.

User review of output

A process to determine if the output is reasonable and complete.

Reconciliation procedures

Procedures to reconcile control reports.

External data reconciliation

Comparison of book records against physical data.

Checksums

A method using a hash to ensure data integrity.

Parity bits

Bits added to data to check for errors during transmission.

Preventive maintenance

Scheduled maintenance to prevent system failures.

Fault tolerance

The capability of a system to continue performing despite hardware failures.

Redundant arrays of independent drives (RAID)

A technique that records data on multiple disk drives to reduce data loss risk.

Uninterruptible power supply (UPS)

A device that provides backup power and protects against power fluctuations.

Recovery Point Objective (RPO)

The maximum amount of data an organization is willing to lose.

Recovery Time Objective (RTO)

The maximum time allowed to restore an information system after a disaster.

Full backup

An exact copy of an entire database.

Deduplication

A process that backs up only updated portions of a file since the last backup.

Incremental backup

Copies only data that has changed since the last partial backup.

Differential backup

Copies all data that has changed since the last full backup.

Disaster recovery plan (DRP)

Procedures to restore IT functions if the data center is destroyed.

Cold site

A disaster recovery option with access to an alternate facility with only infrastructure.

Hot site

A disaster recovery option with an alternate facility that includes infrastructure and equipment.

Real-Time Mirroring

The duplication of data centers in real time.

Business continuity plan (BCP)

A plan to resume all business processes after a major calamity.

Archive

A file used to store information for long periods.

Parity checking

A control that verifies data transmission accuracy by counting odd or even bits.