controlled reprocessing:
auditors' determination of whether output from the computer program the client actually used in processing data produces satisfactory accounting output when compared to the output from the auditors' controlled copy of the program. (also parallel simulation)
cross-reference computer program:
provide printed listings of every occurrence of each name used in an application program or a list of every file used in an application system.
data elements:
individual pieces of information such as employee number, address, pay rate, balance in a computer system.
data redundancy:
indicates the same data stored in several separate files.
database administrator (DBA):
person responsible for determining who should have access to data elements.
parallel simulation:
reprocessing live data to test program controls.
program description (computer program documentation):
contains a program flowchart, a listing of the program source code (such as COBOL) and a record of all program changes.
sample audit review file (SARF):
technique similar to systems control audit review file, except instead of programming auditors' test criteria, a random sampling selection scheme in programmed.
schema:
entire set of data elements in a computerized data base.
subschema:
certain portions of a computerized database.
systems control audit review file (SCARF):
method in which auditors build into the data processing programs special limit, reasonableness or other audit tests for selection of transactions for audit.
test data:
auditor-produced transactions used to audit programmed control procedures with simulated data.
test deck:
sample of one of each possible combination of data fields that may be processed through the client's actual computer system.
transaction driven:
computer data processing system that is started with each transaction event; individual transactions trigger the processing activity and all relevant files are updated. (also event driven)
trap doors:
unauthorized computer program modules used solely for fraudulent purposes.
