The following is a list of 13 control plans:
Control Plans
A. Independent billing authorization
B. Sales order tickler file in billing
C. One-for-one checking of sales order and invoice
D. Programmed edits of shipping notification
E. Interactive feedback check
F. Computer agreement of batch totals
G. Cumulative sequence check
H. Document design
I. Prenumbered documents
J. Procedures for rejected inputs
K. Turnaround documents
L. One-for-one checking of deposit slip and checks
M. Deposit slip file
Listed next are 10 statements describing either the achievement of a control goal (i.e., a system success) or a system deficiency (i.e., a system failure). List the numbers 1 through 10 on your solution sheet. Next to each item, insert one letter from the preceding list indicating the best control to achieve the desired goal or to address the system deficiency described. A letter should be used only once, with three letters left over.
Control Goals or System Deficiencies
1. Helps to ensure the validity of shipping notifications.
2. Provides a detective control to help ensure the accuracy of billing inputs.
3. Provides a preventive control to help ensure the accuracy of billing inputs.
4. Helps to ensure input validity by preventing duplicate document numbers from entering the system.
5. Helps to identify duplicate, missing, and out-of-range numbers by comparing input numbers to a previously stored number range.
6. Precludes a field salesperson from omitting the sales terms from the sales order, thus avoiding having the order rejected by the computer data entry personnel.
7. Helps to ensure the Information System control goal of input completeness in a periodic/batch environment.
8. Helps to ensure that all shipments are billed in a timely manner.
9. Meets the operations system control goal of efficiency of resource use by reducing the number of data elements to be key entered from source documents.
10. Provides an "audit trail" of deposits.