Accounting Information Systems 7th Edition by Cynthia Heagy,Constance Lehmann

تمرين 12

First National Bank installed personal computers for its tellers at eight local branches. The computers, which are connected to a large computer at the bank's main facility, are used for verifying customer balances and recording all deposits and withdrawals. Real-time posting is performed to ensure that the data in customer files are current.
Required:
List the control activities you would expect to find in this system. Give particular attention to controls that would be advisable as a result of the real-time posting that is used.