Processing Integrity Challenge Created by Susan M Moncada
Processing Integrity Challenge Created by Susan M. Moncada, Ph. D. , CPA Indiana State University Adapted from original game developed by Mike Seda, Ph. D, CPA, CFE St. Augustine’s College MERLOT Business Classics Award 2011 www. merlot. org
Materials: l The team response summary form. Copy on different colored paper for each team. ¿ Have students place names on the form. ¿ Have teams assign one member as their team recorder. ¿
Materials: l Set of 25 team response cards for each team. – Same color as summary form. Source Data Controls Source Data Controls 500 Controls 400300 Controls 200 100 Data Entry Source Data Controls Data Entry Controls 500 Controls 400 Controls 300 200100 – Instructor gathers a card from each team in response to an challenge question.
Materials l The Power. Point Game System
Accounting Systems Objectives l As a result of playing the Processing Integrity Challenge, students will be able to: l Identify a variety of information processing integrity controls for: – Source Data – Data Entry – Processing – Output
Instructions: l A student from the first team chooses a game board cell. l Each team writes its answer on their corresponding team response card (30 seconds). l The recorder writes the team’s answer on the game summary form. l Instructor collects the response cards. l Instructor reveals the correct question, and provides additional feedback if necessary.
Determining Game Winners: l Students tally points earned from Summary form. l Teacher collects Team Summary form. l Teacher tallies points based on game cards that were gathered. l Bonus points awarded to team members based on 1 st, 2 nd, 3 rd place scores. l Game is posted online in course LMS for student review.
Source Data Game slide Controls Data Entry Controls 1 Processing Controls Output Controls Data Entry Controls 2 100 100 100 200 200 200 300 300 300 400 400 400 500 500 500
Source Data Controls 100 The answer is… Reviewing a source document for reasonableness. Q: What is visual scanning? § Click once to display the question § Click on the action arrow to return to the game
Source Data Controls 200 The answer is…. Makes sure an invoice is not paid twice. Q: What is canceling a document? § Click once to display the question § Click on the action arrow to return to the game
Source Data Controls 300 The answer is… Having different individuals approve invoices and sign checks. Q: What is an example of segregation of duties? § Click once to display the question § Click on the action arrow to return to the game
Source Data Controls 400 The answer is… A remittance advice is one example. Q: What is a turnaround document? § Click once to display the question § Click on the action arrow to return to the game
Source Data Controls 500 The answer is… Used to identify whether a company has missing checks. Q: What is… a pre-numbered forms sequence test? § Click once to display the question § Click on the action arrow to return to the game
Data Entry Controls-1 100 The answer is… Each character of a vendor number is checked to make sure it is numeric. Q: What is a field check? § Click once to display the question § Click on the action arrow to return to the game
Data Entry Controls-1 200 The answer is… Determining the valid hours for a military time field. Q: What is a Range Check? § Click once to display the question § Click on the arrow to return to the game
Data Entry Controls-1 300 The answer is … Overhead costs in a work-in-process record are checked so that they do not exceed 200% of the labor cost field. Q: What is a reasonableness test? § Click once to display the question § Click on the action arrow to return to the game
Data Entry Controls-1 400 The answer is…. Determines an acceptable code was entered for type of plane rented, CCessna, L-Lear Jet, P-Piper. Q: What is a Validity Check? § Click once to display the question § Click on the action arrow to return to the game
Data Entry Controls-1 500 The answer is…. A hotel desk clerk asks for your confirmation number to prove you made a reservation. Q: What is Closed Loop Verification? § Click once to display the question § Click on the action arrow to return to the game
Processing Controls 100 The answer is… Prevents accidentally erasing data stored on magnetic media. Q. What is a Write Protection Mechanism? § Click once to display the question § Click on the action arrow to return to the game
Processing Controls 200 The answer is… An example is verifying vendor information on an invoice agrees with the purchase order and receiving report. Q: What is Data Matching? § Click once to display the question § Click on the action arrow to return to the game
Processing Controls 300 The answer is… Q: What is an External File Label? § Click once to display the question § Click on the action arrow to return to the game
Processing Controls 400 The answer is… The total net pay for all employees in the payroll register spreadsheet. Q: What is an example of a crossfooting balance test ? § Click once to display the question § Click on the action arrow to return to the game
Processing Controls 500 The answer is… the control activated when several cash receipts clerks attempt to process an incoming payment in SAP at the same time. Q: What is a concurrent update control ? § Click once to display the question § Click on the action arrow to return to the game
Output Controls 100 The answer is… Adds a “ 1” to the letter “E” represented as 10001010 in binary. . Q: What is even parity checking? § Click once to display the question § Click on the action arrow to return to the game
Output Controls 200 The answer is… periodically determining the accounts receivable control account balance matches the sum of the receivables in the subsidiary ledger Q: What is reconciliation? § Click once to display the question § Click on the action arrow to return to the game
Output Controls 300 The answer is… A message acknowlegement technique used to verify and entire message has been received. Q: What is a trailer record? § Click once to display the question § Click on the action arrow to return to the game
Output Controls 400 The answer is… Used when a large message is divided into segments, so that the receiving device can properly assemble the segments. Q: What are Numbered Batches? § Click once to display the question § Click on the action arrow to return to the game
Output Controls 500 The answer is… The sending and receiving devices determine a summary statistic; if they agree, accuracy is assumed. Q: What is an Echo Check? § Click once to display the question § Click on the action arrow to return to the game
Data Entry Controls 2 100 The answer is… Q: What is Prompting? § Click once to display the question § Click on the action arrow to return to the game
Data Entry Controls-2 200 The answer is… Q: What is Preformatting? § Click once to display the question § Click on the action arrow to return to the game
Data Entry Controls-2 300 The answer is… The 8 added to Item number 315. Q: What is a Check Digit? § Click once to display the question § Click on the action arrow to return to the game
Data Entry Controls-2 400 The answer is… Prevents a salesperson from omitting a delivery address for an order. Q: What is a Completeness Check? § Click once to display the question § Click on the action arrow to return to the game
Data Entry Controls-2 500 The answer is… Summing employee ID’s in a batch of payroll transactions. Q: What is a Hash Total? § Click once to display the question § Click on the action arrow to return to the game
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