Chapter 7

Access Test Test that ensures that the application prevents authorized users from unauthorized access to
data.
Accuracy Test Tests that ensure that mathematical calculations are accurate and posted to the correct
accounts.
Audit Trail Test Tests that ensure that the application creates an adequate audit trail. This includes
evidence that the application records all transactions in a transaction log, posts data values
to the appropriate accounts, produces complete transaction listings, and generates error
files and reports for all exceptions.
Base Case Variant of the test data technique, in which comprehensive test data are used
System
Evaluation
Batch Controls Effective method of managing high volumes of transaction data through a system.
Black-Box Approach Testing, either functional or non-functional, without reference to the internal structure of
the component or system
Bursting When output reports are removed from the printer, they go to this stage to have their
pages separated and collated.
Check Digit Method for detecting data coding errors. A control digit is added to the code when it is
originally designed to allow the integrity of the code to be established during subsequent
processing
Completeness Tests Tests that identify missing data within a single record and entire records missing from a
batch.
Data Control It is a group that is responsible for verifying the accuracy of computer output before it is
distributed to the user.
Error File Transaction file that lists any detected errors
Field Interrogation The technique that involves programmed procedures that examine the characteristics of
the data in the field.
File Interrogation The technique that ensures that the correct file is being processed by the system
Hash Total Control technique that uses nonfinancial data to keep track of the records in a batch.
Input Controls They are programmed procedures, also known as edits or validation controls, which
perform tests on transaction data to ensure that they are free from errors before they are
processed.
Integrated Test Automated technique that enables the auditor to test an application’s logic and controls
Facility during its normal operation.
Operator Systems sometimes require operator intervention to initiate certain actions, such as
Intervention entering control totals for a batch of records, providing parameter values for logical
Controls operations, and activating a program from a different point when reentering semi
processed error records
Output Controls It ensures that system output is not lost, misdirected, or corrupted and that privacy is not
violated.
Output Spooling Applications are designed to direct their output to a magnetic disk file rather than to the
printer directly
Parallel Simulation Technique that requires the auditor to write a program that simulates key features of
processes of the application under review
Processing Controls These are programmed procedures designed to ensure that an application’s logic is
functioning properly
Record Interrogation The procedure that validates the entire record by examining the interrelationship of its field
values.
Redundancy Test Tests that determine that an application process each record only once
Rounding Error Test Tests that verify the correctness of rounding procedures
Run-To-Run Controls Controls that use batch figures to monitor the batch as it moves from one programmed
procedure to another
Salami Fraud Fraud in which each victim is unaware of being defrauded
Sequence Check It is used to determine if a record is out of order. This control is used in batch systems that
use sequential master files
Test Data Method Technique used to establish application integrity by processing specially prepared sets of
input data through production applications that are under review.
Tracing Test data technique that performs an electronic walkthrough of the application’s internal
logic.
Transaction Code A code that indicates the type of transactions, such as a sales orders or cash receipts, which
constitute the batch
Transaction (1) is a permanent record of transactions. The validated transaction file produced at the
Log data input phase is usually a temporary file.
(2) It is an audit trail of all processed transactions that lists transactions in a transaction
log file and records the resulting changes to the database in a separate database change
log
Transcription Error Type of error that can corrupt a data code and cause processing errors.
Transposition Error Error that occurs when digits are transposed
Validation Controls Controls intended to detect errors in transaction data before the data are processed.
Validity Test The tests that ensure that the system processes only data values that conform to specified
tolerances
White-Box Approach Testing based on an analysis of the internal structure of the component or system.
Chapter 8
Access Method The technique used to locate records and to navigate through the database.
Attribute Equivalents to adjectives in the English language that serve to describe the objects
Audit Command A computer-assisted audit tool for auditors, accountants, finance executives, and other data
Language analysts
Anomalies The tables that exhibit negative operational symptoms
Association It is the labeled line connecting two entities in a data model.
Cardinality It is the degree of association between two entities
Composite Key It consists of more than one attribute in an entity occurrence. It comprises two attributes:
Invoice Num and Prod Num
Data Definition It is an ability to read data stored in most formats
Data Model (1) The blueprint for ultimately creating the physical database.
(2) System designers identify entities and prepare blueprint for what ultimately will become
the physical database.
Data Structure Techniques for physically arranging records in the database.
Deletion Anomaly The unintentional deletion of data from a table
Embedded Audit Technique in which one or more specially programmed modules embedded in a host
Module application select and record predetermined types of transactions for subsequent analysis.
Entity A resource, event, or agent
Entity Relationship (1) is the graphical representation used to depict the model.
(ER) Diagram (2) Represents the relationship between entities
Expression Builder An auditor to use logical operators such as AND, OR, NOT and others to define and test
conditions of any complexity and to process only those records that match specific
conditions.
Filter It is an expression that search for records that meet the filter criteria.
First Normal Form The anomalies in tables that are not normalized or normalized at a low level.
Foreign Keys (1) The keys that physically connect logically related tables to achieve the association
described in the data model.
(2) The keys that link unnormalized tables so the data in them can be related and made
accessible to users.
Generalized Audit Software that allows auditors to access electronically coded data files and perform various
Software operations on their contents.
Hashing Structure Structure employing an algorithm that converts the primary key of a record directly into a
storage address.
Indexed Random Randomly organized file that is accessed via an index.
File
Indexed Sequential Sequential file structure that is accessed via an index
File
Indexed Structure A class of file structure that use indexes for its primary access method.
Insertion Anomaly The unintentional insertion of data into a table
Inverted List A cross reference created from multiple indexes.
Logical Key Pointer A pointer containing the primary key of the related record.
Monetary Unit It is a sampling method in which the sampling unit determines the accuracy of financial
Sampling accounts
Occurrence It is used to describe the number of instances or records that pertain to a specific entity.
Organization Recording data on the storage device either sequential or random
Partial Dependency It occurs when one or more non-key attributes are dependent on (defined by) only part of
the primary key, rather than the whole key
Physical Address It contains the actual disk storage location (cylinder, surface, and record number) needed
Pointer by the disk controller
Pointer Structure A structure in which the address (pointer) of one record is stored in the field on a related
record.
Primary Key It is a unique identifier in a relational database for each record.
Record Sampling It is a sampling method for statistical analysis to record sample files.
Relative Address It is the relative position of a record in the file
Pointer
Repeating Group It is the existence of multiple values for a particular attribute in a specific record.
Second Normal Form The anomalies in tables that are not normalized or normalized at a low level.
Sequential Structure It is typically called the sequential access method that is efficient for record updating
Third Normal Form It is used in database normalization. To be free of anomalies, tables must be normalized to
the third normal form (3NF) level
Transitive It occurs in a table where non-key attributes are dependent on another non-key attribute
Dependency and independent of the table’s primary key
Update Anomaly The unintentional updating of data in a table, resulting from data redundancy.
User View (1) The set of data that a particular user needs to achieve his or her assigned tasks.
(2) The set of data that a particular user needs to achieve his or her assigned tasks.
View Integration The task of combining the data needs of all users into a single entity-wide schema
View Modeling It refers to six phases of database design.
Virtual Storage It is a structure that is used for very large files that require routine batch processing and a
Access Method moderate degree of individual record processing