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Melinda Robinson is the director of internal auditing at Sachem Manufacturing Co

ID: 2486418 • Letter: M

Question

Melinda Robinson is the director of internal auditing at Sachem Manufacturing Company. She wants to test the input controls for inventory.

The input to this system is shown in the following table.

Parts Inventory Transaction File

Field Name

Field Type

Item number

Numeric

Description

Alphanumeric

Transaction date

Date

Transaction type

Alphanumeric

Document number

Alphanumeric

Quantity

Numeric

Unit cost

Monetary

What tests should Melinda perform to be sure that the controls are effective?

Parts Inventory Transaction File

Field Name

Field Type

Item number

Numeric

Description

Alphanumeric

Transaction date

Date

Transaction type

Alphanumeric

Document number

Alphanumeric

Quantity

Numeric

Unit cost

Monetary

Explanation / Answer

For Item Number she should try to enter alphabets and check if the system is accepting it has valid item number.

Description

Alphanumeric Try to check if the Description can be left blank.

Transaction date

Date there should be range control in place for date she could check with some invalid dates and check if the range control is workings

Transaction type

Alphanumeric leave it blank and check the control.

Document number

Alphanumeric leave blank and check the control.

Quantity

Numeric try a alphabet and check it sysem process with jsut alphbet or blank.

Unit cost

Monetary

Description

Alphanumeric Try to check if the Description can be left blank.

Transaction date

Date there should be range control in place for date she could check with some invalid dates and check if the range control is workings

Transaction type

Alphanumeric leave it blank and check the control.

Document number

Alphanumeric leave blank and check the control.

Quantity

Numeric try a alphabet and check it sysem process with jsut alphbet or blank.

Unit cost

Monetary