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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:
 Range check to verify that the field contains only four digits within the range
of 0001 to 1368.
 Validity check on member number if a file of valid member numbers is
maintained.
10-1
© 2011 Pearson Education, Inc. Publishing as Prentice Hall

storage. 10: Information Systems Controls for Systems Reliability – Part 3: Processing Integrity and Availability Field 2 . storage. Inc. month.  Field check that value is a date Field 3 . P. growing by 10 GB each day o Time to restore differential backup file = 5 minutes first day. and restoration as above to do a weekly backup on Friday. 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. Daily full backups:  Time to perform backup = 60 minutes  Size of backup = 50 GB  Time to restore from backup = 30 minutes 2. Weekly full backups plus daily differential backup:  Same time. and year corresponds to the current date. and restoration as above to do a weekly backup on Friday. C. increasing by 2 minutes each subsequent day Which approach would you recommend? Why? 10-2 © 2011 Pearson Education. Publishing as Prentice Hall .Ch.Plane used:  Validity check that character is one of the legal characters to describe a plane (G. Field 5 .Time of take off: Field check to verify that the field contains valid time format.  Field check to verify that only a single character is used. 10.Date of flight start:  Check that day. or L).  Reasonableness test that field 5 is greater than field 4.6 The ABC Company is considering the following options for its backup plan: 1. Weekly full backups plus daily incremental backup:  Same time. growing by 5 minutes each day thereafter o Size of daily backup = 10 GB first day. plus o Time to perform daily backup = 10 minutes first day.)  Field 4 .Time of landing:  Field check to verify that the field contains valid time format.

Type of Backup Plan Time spent weekly to backup Storage requirements Time to Restore Option 1: Full Daily Backup 300 Minutes (5 days * 60 minutes) 250 GB (5 days * 50 GB/day) Total 250 GB 30 Minutes to restore most recent full backup 30 Minutes 300 Minutes Option 2: weekly full backup plus daily incremental backup Full Weekly 60 Minutes 50 GB Backup on Friday Daily Incremental 40 Minutes (4 days * 40 GB (4 days * 10 Backup 10 minutes/day) GB/day) Total 100 Minutes 90 GB Option 3: weekly full backup plus daily differential backup Full Weekly 60 Minutes 50 GB Backup Daily Differential 70 Minutes (10 100 GB (10 GB for Backup minutes first day. but in the event of a disaster have the quickest restore time. 2 minutes more each subsequent day but on Friday. Daily incremental backups on average take less time and use less storage than daily differential backups. first day. etc. just make Friday. but restoration is faster for the differential backups. 20 GB for increasing by 5 second day. just make the the full weekly full weekly backup) = backup)= 10+15+20+25=70 10+20+30+40=100 Total 130 Minutes 150 GB 10-3 © 2011 Pearson Education. but minutes/day – but on on Friday. Inc. Publishing as Prentice Hall 30 Minutes to restore last full backup 5.11 Minutes (5 minutes first day.Accounting Information Systems Solution: Management must weigh the trade-offs shown below. Full daily backups take the most time to perform and require most storage.20 Minutes (5 minutes per day since last full backup) 35-50 Minutes 30 Minutes to restore last full backup 5. just make the full weekly backup) 35-41 Minutes .

Inc.Ch. 10: Information Systems Controls for Systems Reliability – Part 3: Processing Integrity and Availability 10-4 © 2011 Pearson Education. Publishing as Prentice Hall .