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Accounting Information Systems

CHAPTER 10
INFORMATION SYSTEMS CONTROLS FOR SYSTEMS
RELIABILITY – PART 3: PROCESSING INTEGRITY AND
AVAILABILITY

10.3 Excel Problem
The Moose Wings Cooperative Flight Club owns a number of airplanes and gliders. It
serves fewer than 2,000 members, who are numbered sequentially from the founder,
Tom Eagle (0001), to the newest member, Jacques Noveau (1368). Members rent the
flying machines by the hour, and all must be returned on the same day. The following
six records were among those entered for the flights taken on September 1, 2010:
Flight Date
Member #
MM/DD/YY
Plane Used
Takeoff time Landing time
1234
09/10/10
G
6:25
8:46
4111
09/01/10
C
8:49
10:23
1210
09/01/10
P
3:42
5:42
0023
09/01/10
X
1:59
12:43
012A
09/01/10
P
12:29
15:32
0999
09/01/10
L
15:31
13:45
Valid plane codes (plane used column): C = Cessna, G = glider, L = Lear Jet, P = Piper
Cub)
a. Identify and describe any errors in the data.
Five of the six records contain errors as follows:
1st - Wrong date is used (September 10 instead of September 1).
2nd - Member number is outside range (4111 is greater than 1368).
4th - Plane code X is not valid.
5th - Member number contains a character (A).
6th - Plane landing time (13:45) is earlier than the take off time (15:31).
b. For each of the five data fields, suggest one or more input edit controls that could be
used to detect input errors.
Field 1 - Member number:

10-1
© 2011 Pearson Education, Inc. Publishing as Prentice Hall

storage.Ch. and year corresponds to the current date.Plane used:  Validity check that character is one of the legal characters to describe a plane (G. growing by 5 minutes 10-2 © 2011 Pearson Education.Time of take off:  Field check to verify that the field contains valid time format. Weekly full backups plus daily differential backup:  Same time.  Field check that value is a date Field 3 .  Reasonableness test that field 5 is greater than field 4.  Validity check on member number if a file of valid member numbers is maintained. Weekly full backups plus daily incremental backup:  Same time.  Field check to verify that only a single character is used. Field 2 . plus o Time to perform daily backup = 10 minutes o Size of daily backup = 10 GB o Time to restore each daily backup file = 5 minutes 3. C.Date of flight start:  Check that day.6 The ABC Company is considering the following options for its backup plan: 1. plus o Time to perform daily backup = 10 minutes first day. or L). Inc. Field 5 . P. and restoration as above to do a weekly backup on Friday. 10. month.) Field 4 . Publishing as Prentice Hall .Time of landing:  Field check to verify that the field contains valid time format. Daily full backups:  Time to perform backup = 60 minutes  Size of backup = 50 GB  Time to restore from backup = 30 minutes 2. 10: Information Systems Controls for Systems Reliability – Part 3: Processing Integrity and Availability  Range check to verify that the field contains only four digits within the range of 0001 to 1368. storage. and restoration as above to do a weekly backup on Friday.

Inc. growing by 10 GB each day o Time to restore differential backup file = 5 minutes first day. Publishing as Prentice Hall .Accounting Information Systems each day thereafter o Size of daily backup = 10 GB first day. increasing by 2 minutes each subsequent day Which approach would you recommend? Why? 10-3 © 2011 Pearson Education.

20 Minutes (5 minutes per day since last full backup) 90 GB 35-50 Minutes Total 100 Minutes Option 3: weekly full backup plus daily differential backup Full Weekly Backup 60 Minutes 50 GB 30 Minutes to restore last full backup Daily Differential Backup 70 Minutes (10 minutes first day. Daily incremental backups on average take less time and use less storage than daily differential backups. Full daily backups take the most time to perform and require most storage. etc. Publishing as Prentice Hall . increasing by 5 minutes/day – but on Friday. but on Friday.Ch. just make the full weekly backup) = 100 GB (10 GB for first day. 20 GB for second day. 2 minutes more each subsequent day but on Friday. just make the full weekly backup)= 10+15+20+25=70 10+20+30+40=100 5. 10: Information Systems Controls for Systems Reliability – Part 3: Processing Integrity and Availability Solution: Management must weigh the trade-offs shown below.11 Minutes (5 minutes first day. but in the event of a disaster have the quickest restore time. Type of Backup Plan Time spent weekly to backup Storage requirements Time to Restore 250 GB (5 days * 50 GB/day) 30 Minutes to restore most recent full backup 250 GB 30 Minutes Option 1: Full Daily Backup 300 Minutes (5 days * 60 minutes) Total 300 Minutes Option 2: weekly full backup plus daily incremental backup Full Weekly Backup on Friday 60 Minutes 50 GB 30 Minutes to restore last full backup Daily Incremental Backup 40 Minutes (4 days * 10 minutes/day) 40 GB (4 days * 10 GB/day) 5. Inc. just make the full weekly backup) 150 GB 35-41 Minutes Total 130 Minutes 10-4 © 2011 Pearson Education. but restoration is faster for the differential backups.

Accounting Information Systems 10-5 © 2011 Pearson Education. Publishing as Prentice Hall . Inc.

Ch. Inc. 10: Information Systems Controls for Systems Reliability – Part 3: Processing Integrity and Availability 10-6 © 2011 Pearson Education. Publishing as Prentice Hall .