Talbert Corporation hired an independent computer programmer to develop a simplified payroll application for its newly purchased
Question:
Talbert Corporation hired an independent computer programmer to develop a simplified payroll application for its newly purchased computer. The programmer developed an online, data-based microcomputer system that minimized the level of knowledge required by the operator. It was based on typing answers to input cues that appeared on the terminal's screen, examples of which follow:
a. Access routine 1. Operator access number to payroll file?
2. Are there new employees?
b. New employees routine 1. Employee name?
2. Employee number?
3. Social security number?
4. Rate per hour?
5. Single or married?
6. Number of dependents?
7. Account distribution?
c. Current payroll routine 1. Employee number?
2. Regular hours worked?
3. Overtime hours worked?
4. Total employees this payroll period?
The independent auditor is attempting to verify that certain input validation (edit) checks exist to ensure that errors resulting from omissions, invalid entries, or other inaccuracies will be detected during the typing of answers to the input cues.
Required:
Identify the various types of input validation (edit) checks the independent auditor would expect to find in the computer system. Describe the assurances provided by each identified validation check.
Step by Step Answer:
Auditing An Assertions Approach
ISBN: 9780471134213
7th Edition
Authors: G. William Glezen, Donald H. Taylor