accounting information system chapter 15 solutions ed 12

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1、CHAPTER15HOMEWORKSOLUTIONSP15.11.e2.h.3.g.4.a.5.c.6.b.P15.2a.Ahashtotalofemployeewageratesshouldbemaintainedbythepersonneldepartment,andcheckedagainstthetotalonthepayrollmasterfileaftereachupdateofthatfile.Also,areasonablenesstestofwageratechangesduring

2、dataentrycoulddetectthistypeoferrorifthedollaramountwaslarge.b.Arecordcountofthenumberofemployeesshouldbemaintainedbythepersonneldepartment,andcheckedagainstarecordcountgeneratedduringeachpayroll-processingrun.c.Alimitcheckshouldbeusedduringthedataentry

3、processtocheckthehours-workedfieldforeachemployeetransactionrecord.d.Thecomputeroperator'spasswordshouldnotallowaccesstothepayrollmasterfile,andacompatibilitytestshouldbeperformedonalltransactionsenteredtoverifythattheoperator'spasswordindicatesthathe/s

4、hehastheappropriateaccessandmodificationauthority.Abackupcontrolwouldbeabatchtotalofallsalariesmaintainedbythepersonneldepartmentandcheckedagainstacorrespondingtotalgeneratedduringeachpayrollrun.e.Specialhandlingofthepaychecksofterminatedemployeesisrequ

5、ired.Onepossibilityisapolicyofmailingsuchchecks.Alternatively,alistofterminatedemployeestowhomwagesareduecouldbeprovidedtothetreasurerorsomeotherresponsibleofficial,whowouldberequiredtoapprovethedistributionofsuchpaycheckswhentheyareclaimed.f.Jobtimedat

6、apreparedorapprovedbyfactorysupervisors,orcapturedusingautomateddatacollectionequipment,shouldbereconciledwithemployeeclockcardspriortopayrollprocessing.Observationoftimeclockusemightalsouncoverpunchingotherpeople’scards.g.Thereshouldbecontroloveraccess

7、topayrollandothercurrentmasterfiles,intheformofafilelibraryfunctionthatrestrictsaccesstofilestothosewhohaveappropriateauthority.Asinpart(d),abackupcontrolwouldbeabatchtotalofallsalariesmaintainedbythepersonneldepartmentandcheckedagainstacorrespondingtot

8、algeneratedduringeachpayrollrun.h.Arecordcountofjobtimerecordscouldbepreparedbeforetherecordsaresubmittedforprocessing,andcheckedsubsequenttodataentry.Inaddition,reconciliationofjobtimerecordstoemployeeclockcardsshoulddetectthis.