301_ch_6

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CHAPTER 6

ELECTRONIC DATA

PROCESSING SYSTEMS

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Presentation Outline

I. Paper-Based Input Sste!s

II. Paperless Input Sste!sIII. Paper-Based Pro"essin# Sste!s

I$. Paperless Pro"essin# Sste!s

$. T%e Output Sste!

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I. Paper-Based Input Sste!s

A. Preparation and Co!pletion o& t%e

Sour"e Do"u!ent.

B. Trans&er o& Sour"e Do"u!ents toData Pro"essin#

C. Data Entr

D. Pro#ra! Data Editin#

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A. Preparation and Co!pletion o& t%e

Sour"e Do"u!ent

Sour"e do"u!ents su"% as sales orders are &illed

in !anuall. Errors are !ini!i'ed i& sour"e

do"u!ents are (ell desi#ned and eas to

understand.

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B. Trans&er o& Sour"e Do"u!ents to

Data Pro"essin#

). Input Do"u!ent Control *or!

Pro+ides ,at"% "ontrol totals &or ,at"%es o&

input data trans!itted ,et(een user and data

pro"essin# depart!ents. Monitors "o!pleteness o&

pro"essin#. See *i#ure .) on pa#e ).

/. Data Trans&er Lo#

Pro+ides "ontrol o+er t%e disposition and use o&

trans&erred data.

See Fig. 6-2 on p. 197

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C. Data Entr

0e +eri&i"ation ta1es pla"e to ensure a""uratedata entr. T%is in+ol+es tpin# in t%e data t(i"e.

As t%e data is tped in a se"ond ti!e2 1e

+eri&i"ation so&t(are +eri&ies t%at t%e se"ond1ein# !at"%es t%e pre+ious input alread on t%e

dis1 &ile. A pro"ess o& +isual +eri&i"ation is less

e&&e"ti+e.

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D. Pro#ra! Data Editin#

Pro#ra! data editin# is a so&t(are te"%ni3ue used to

s"reen data &or errors prior to pro"essin#.E4a!ples in"lude5

). Ta,le Loo1up 6 Entr !ust !at"% +alues in a

ta,le. 7E4a!ple5 +alid "usto!er nu!,er8

/. Li!it Test 6 Entr !ust not e4"eed an e4tre!e

+alue. 7E4a!ple5 nu!,er o& paroll %ours8

9. Continuous operations auditin# 6 :na""epta,le

entries are separated and %eld in suspense until+eri&ied or "orre"ted.

;. C%e"1 di#it 6 Redundant di#it deter!ined , a

!at%e!ati"al "al"ulation. 7See illustration on p.

)<8

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II. Paperless Input Sste!s

A. Loss o& Internal Controls

B. Paperless Input Sste!s Re3uirin# =u!an

Inter+entionC. Paperless Input Sste!s Re3uirin# No

=u!an Inter+ention

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A. Loss o& Internal Controls

). Transa"tion lo#s 7re#isters8 6 Lo#s all inputs to a spe"ial

&ile t%at auto!ati"all "ontains ta#s to identi&

transa"tions.

/. Ta##in# 6 Pro+ides an audit trail , in"ludin# additional

audit-tpe in&or!ation (it% transa"tion data. Audit-tpe

in&or!ation !i#%t in"lude dates and user aut%ori'ation

"odes.

In on-line input sste!s2 t%e need &or

1ein# in sour"e do"u!ents !a ,eeli!inated. T%e loss o& paper-,ased

internal "ontrols "an ,e "o!pensated

&or ,5

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B. Paperless Input Sste!s Re3uirin# =u!an

Inter+ention

). On-line !anual data-entr sste!s

:sers !anuall tpe transa"tions into t%e

"o!puter sste!./. Auto!ati" Identi&i"ation Sste!

Mer"%andise and ot%er ite!s su"% as "redit "ards

are ta##ed (it% !a"%ine-reada,le "odes.

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EDI

C. Paperless Input Sste!s Re3uirin#

No =u!an Inter+ention

In so!e sste!s2 transa"tions are pro"essed &ro!

,e#innin# to end (it%out an %u!an inter+ention.

An e4a!ple (ould ,e a sste! t%at !onitors

in+entor le+els and pla"es an order dire"tl (it% a

supplier>s sste! t%at auto!ati"all initiates

s%ip!ent o& t%e needed #oods.

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III. Paper-Based Pro"essin# Sste!s

$irtuall all paper-,ased sste!s &or pro"essin#

transa"tions are ,at"% oriented.

A. Bat"% Pro"essin# (it% Se3uential *ile :pdatin#B. Son-*at%er-Grand&at%er Master *iles

C. Bat"% Pro"essin# (it% Rando!-A""ess *ile

:pdatin#

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A. Bat"% Pro"essin# (it% Se3uential *ile :pdatin#*our steps in"lude5

). Preparin# t%e transa"tion &ile 6 Data is

edited2 +alidated2 and sorted in t%e sa!e se3uen"e as t%e

!aster &ile.

/. :pdatin# t%e !aster &ile 7su,sidiar re"ords8 6

Transa"tion &ile re"ords are !at"%ed (it% !aster &ilere"ords2 and a ne( !aster &ile is "reated (it% updated

data.

9. :pdatin# t%e #eneral led#er 6 Master &ile "%an#es are

updated in t%e #eneral led#er. Do"u!ented (it% ?ournal+ou"%ers.

;. Preparin# #eneral led#er reports 6 Trial ,alan"es and ot%er

reports are produ"ed.See Fig. 6-3 on p. 202

B S * % G d& % M

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B. Son-*at%er-Grand&at%er Master

*iles

MasterFile

File

p!ate

Fat"er#ran!$at"er Son

%l!

Master

File

&e'

Master

File

File

p!ate &e'Master

File

(a)*+p

Master

File

%l!Master

File

Se,eral generations o$ a)*+p $iles a/ e *ept.

First

(a)*+p

Se)on!

(a)*+p

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C. Bat"%-Pro"essin# (it% Rando!-

A""ess *ile :pdatin#

Indi+idual re"ords are read one , one &ro! t%e

transa"tion &ile and used to update t%e

related re"ords in t%e !aster &ile. It is notne"essar to5

). Sort t%e transa"tion &ile in t%e sa!e order as

t%e !aster &ile.

/. Generate a ne( !aster &ile.

A a)*+p o$ t"e aster $ile s"o+l! eist e$ore t"e +p!ating egins.

I$ P l P i S

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I$. Paperless Pro"essin# Sste!s

A. C%ara"teristi"s o& Paperless Pro"essin# Sste!s

B. Bat"% Pro"essin# in Paperless Pro"essin#

Sste!s

C. Met%ods o& Real-ti!e Pro"essin# in Paperless

Pro"essin# Sste!s

D. Co!ponents o& Real-Ti!e Sales Sste!s

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A. C%ara"teristi"s o& Paperless

Pro"essin# Sste!s

T(o pri!ar "%ara"teristi"s in"lude5

). Eit%er ,at"% or real-ti!e pro"essin# is

possi,le.

/. @it% !ost tpes o& on-line real-ti!e

pro"essin#2 indi+idual transa"tions are

pro"essed as t%e are input into t%e sste!.

:nder su"% a sste! !aster &iles are al(asup to date.

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B. Bat"% Pro"essin# in Paperless

Pro"essin# Sste!s

Bat"% pro"essin# in paperless pro"essin# sste!s

is si!ilar to ,at"% pro"essin# in paper-,ased

sste!s e4"ept t%at5

). ournal +ou"%ers are repla"ed , ele"troni"

e3ui+alents.

/. Periodi" ,at"% runs auto!ati"all update t%e#eneral led#er.

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C. Met%ods o& On-Line2 Real-ti!e Pro"essin# in

Paperless Pro"essin# Sste!s

). In3uirresponse sste!s 6 :sers re3uestin&or!ation ,ut do not input data &or pro"essin#.

/. Data entr sste!s 6 :sers intera"ti+el input

data t%at is pro"essed periodi"all in ,at"%es.

9. *ile pro"essin# sste!s 6 :sers intera"ti+el

input data t%at is i!!ediatel pro"essed a#ainst

rele+ant !aster &iles.

;. *ull or transa"tion pro"essin# sste!s 6 Si!ilar to&ile pro"essin# sste!s e4"ept t%at t%e entire

transa"tion is "o!pleted (%en input. *or

e4a!ple2 an in+oi"e is #enerated in addition to

updatin# a""ounts re"ei+a,le.

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D. Co!ponents o& Real-Ti!e

Sales Sste!sPoint-o&-Sale 7POS8 Sste! 6 to allo( data "olle"tion at

t%e point (%ere t%e sale is "o!pleted2 t%e traditional "as%re#ister is en%an"ed to allo( it to &un"tion as t%e sour"e

data-entr de+i"e &or sales transa"tions.

Bar-Codin# Te"%nolo# 6 s"anner te"%nolo# and!a"%ine-reada,le ,ar "odes su"% as :PC.

EDI Orderin# Sste! 6 allo(s dire"t "o!puter-to-"o!puter e4"%an#e o& ,usiness in&or!ation anddo"u!ents &or pla"in# orders and &a"ilitatin# 3ui"1

s%ip!ent.

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$. T%e Output Sste!

A. T%e Purpose o& OutputControls

B. E4a!ples o& Output Controls

T%e output sste! "an ,e paper-,ased2 paperless2 orso!et%in# in ,et(een. Most paper-,ased ,at"%-oriented

sste!s (it% se3uential &ile pro"essin# produ"e +er

lar#e +olu!es o& output. In "ontrast2 on-line2 real-ti!e

paperless sste!s tend to produ"e +er little output.

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A. T%e Purpose o& Output Controls

Output "ontrols are desi#ned to ensure t%at

pro"essin# results in +alid output and t%at

outputs are properl distri,uted.

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B. E4a!ples o& Output Controls

). Control totals s%ould ,e ,alan"ed to "ontrol

totals #enerated independentl o& data

pro"essin#./. Internal audit o&ten sets up an EDP "ontrol

#roup t%at !a1es sure t%at errors are

"orre"ted2 and t%at "ontrols are instituted toa+oid repeat situations.

9. An output distri,ution re#ister is !aintained

to "ontrol t%e distri,ution o& reports.

S

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Su!!ar

Paper-,ased input sste!s !aintain t%e traditional audittrail.

Paperless input sste!s lose so!e internal "ontrols t%at "an

,e a""o!plis%ed t%rou#% transa"tion lo#s and ta##in#.

Paper-,ased pro"essin# sste!s are usuall ,at"% oriented.

Paperless pro"essin# sste!s !a ,e ,at"% or real ti!e.

Output sste!s s%ould ensure +alid output and proper

distri,ution o& in&or!ation

301_ch_6

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