Accounting Information
Accounting
Systems Information
– Threats
Accounting
Systems
and Controls
Information
– Threats
Study Guide
Systems
and Controls
with–
KeyThreats
Study
Concepts
Guide
andand
Controls
with
Review
KeyStudy
Concepts
Notes.pdf
Guideand
with
Review
Key Concepts
Notes.pdfand Review Notes.pdf
Accounting
Information
Systems – Threats
and Controls Study
Guide with Key
Concepts and
Review Notes
Accounting Information
Accounting
Systems Information
– Threats Systems
and
Accounting
Controls
– Information
Threats
Study Guide
andSystems
Controls
with Key
–
Study
Concepts
Threats
Guideand
with
Review
Controls
Key Concepts
Notes.pdf
Study Guide
and Review
with Key
Notes.pdf
Concepts and Review Notes
, AIS Threats and Controls.pdf AIS Threats and Controls.pdf AIS Threats and Controls.pdf
Terms in this set (18)
Workers on the shipping dock steal goods, claiming that • Theft of inventory
the inventory shortages reflect errors in the inventory o Restriction of physical access to inventory
records. o Documentation of all inventory transfers
o RFID and bar codes
An employee posts the sales amount to the wrong • Incomplete/inaccurate orders
customer account because he incorrectly keys the o Bar code or RFID so they do not have to enter in the data manually
customer account number into the system.
An employee makes a credit sale to a customer who is • Uncollectible accounts
already four months behind in making payments on his o Credit limits
account. o Specific authorization to approve sales to new customers or sales that exceed a
customer's credit limit
An employee authorizes a credit memo for a sales return • Inaccurate or invalid credit memos
when the goods were never actually returned. o Segregation of duties of credit memo authorization from both sales order entry
and customer account maintenance
o Configuration of system to block credit memos unless there is corresponding
documentation of return of damaged goods or specific authorization by
management
AIS Threats and Controls.pdf AIS Threats and Controls.pdf AIS Threats and Controls
Accounting
Systems Information
– Threats
Accounting
Systems
and Controls
Information
– Threats
Study Guide
Systems
and Controls
with–
KeyThreats
Study
Concepts
Guide
andand
Controls
with
Review
KeyStudy
Concepts
Notes.pdf
Guideand
with
Review
Key Concepts
Notes.pdfand Review Notes.pdf
Accounting
Information
Systems – Threats
and Controls Study
Guide with Key
Concepts and
Review Notes
Accounting Information
Accounting
Systems Information
– Threats Systems
and
Accounting
Controls
– Information
Threats
Study Guide
andSystems
Controls
with Key
–
Study
Concepts
Threats
Guideand
with
Review
Controls
Key Concepts
Notes.pdf
Study Guide
and Review
with Key
Notes.pdf
Concepts and Review Notes
, AIS Threats and Controls.pdf AIS Threats and Controls.pdf AIS Threats and Controls.pdf
Terms in this set (18)
Workers on the shipping dock steal goods, claiming that • Theft of inventory
the inventory shortages reflect errors in the inventory o Restriction of physical access to inventory
records. o Documentation of all inventory transfers
o RFID and bar codes
An employee posts the sales amount to the wrong • Incomplete/inaccurate orders
customer account because he incorrectly keys the o Bar code or RFID so they do not have to enter in the data manually
customer account number into the system.
An employee makes a credit sale to a customer who is • Uncollectible accounts
already four months behind in making payments on his o Credit limits
account. o Specific authorization to approve sales to new customers or sales that exceed a
customer's credit limit
An employee authorizes a credit memo for a sales return • Inaccurate or invalid credit memos
when the goods were never actually returned. o Segregation of duties of credit memo authorization from both sales order entry
and customer account maintenance
o Configuration of system to block credit memos unless there is corresponding
documentation of return of damaged goods or specific authorization by
management
AIS Threats and Controls.pdf AIS Threats and Controls.pdf AIS Threats and Controls
