Scribd
Upload
6 views1 page

Enumerations in Ais

The document outlines the structure and phases of the revenue cycle, including the physical and financial phases, as well as the main sections and types of order forms involved. It discusses database management tasks, characteristics of useful information, and control considerations for computer-based systems. Additionally, it covers types of commercial software, documentation techniques, conditions for fraudulent acts, types of corruption, and subsystems of the revenue cycle.

Uploaded by

Evangeline shane Manalo
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
6 views1 page

Enumerations in Ais

The document outlines the structure and phases of the revenue cycle, including the physical and financial phases, as well as the main sections and types of order forms involved. It discusses database management tasks, characteristics of useful information, and control considerations for computer-based systems. Additionally, it covers types of commercial software, documentation techniques, conditions for fraudulent acts, types of corruption, and subsystems of the revenue cycle.

Uploaded by

Evangeline shane Manalo
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
You are on page 1/ 1

DATA HIEARCHY 2 PHASES OF REVENUE CYCLE

- data attribute - physical phase


- record - financial phase
- files
2 MAIN SECTIONS OF REVENUE CYCLE
DATABASEMANAGEMENT TASKS - conceptual revenue cycle system
- storage - physical system
- retrieval
- deletion TYPES OF ORDER FORMS
- Customer order forms
DATABASE MANAGEMENT - Sales order forms
- data collection - Purchase order forms
- data processing
- information generation TEMPORARY AND PERMANENT FILES
- open sales order file
CHARACTERISTICS OF USEFUL INFORMATION - shipping log
- Relevance - credit records file
- Accuracy - sales order pending file
- Timeliness - back-order file
- Completeness - journal voucher file
- Summarization
CONTROL CONSIDERATION FOR COMPUTER BASED SYSTEMS
3 BASIC TYPES OF COMMERCIAL SOFTWARE - authorization
- Turnkey System - segregation of duties
- Backbone System - supervision
- Vendor-supported System - access control
- accounting records
COMMON APPROACHES INCLUDE SEGMENTATION BY - independent verification
- geographic location
- product line
- business function

THE EVOLUTION OF INFORMATION SYSTEM MODELS


- the manual system
- flat-file model
- Resources Events Agents Mode;
- database model
- enterprise resource planning

TYPES OF FLAT0FILE STRUCTURES


- flat-file model
- database model

DOCUMENTATION TECHNIQUES
- data flow diagram
- entity relationship diagrams
- system flowcharts
- program flowcharts
- record layout diagram

FRAUDULENT ACT CONDITIONS


- false representation
- intent
- material fact
- justifiable reliance
- injury or loss

4 TYPES OF CORRUPTION
- bribery
- illegal gratuities
- conflict of interest
- economic extortion

TYPES OF DATA PROCESSING FRAUD


- program fraud
- operations fraud

2 MAJOR SUBSYSTTEMS OF THE REVENUE CYCLE


- the sales order processing subsystem
- the cash receipts subsystem

You might also like