Hello, I am looking for someone to write an article on Internal Controls of Information Technology. It needs to be at least 1500 words. The control here is that the system will compare the encoded data with the required primary information. According to Hall and Singleton (2005, p. 395), IT controls for this process are data validation controls to detect missing information such as missing data checks (data “are used to examine the contents of a field for the presence of blank spaces”) and numeric-alphabetic data checks (the determination of “whether the correct form of data is in a field”). Another IT control in this process is the “sign checks or tests to see if the sign of a field is correct for the type of record being processed” (Hall and Singleton, 2005, p. 307) such as a positive amount for sales orders or negative amount for sales returns. One way to test this control is to encode details of a sales order in the system, exclude some or all of the primary information and see if the system will still generate the sales order.
Another process in the revenue cycle is the credit checking process for a customer. The IT involvement in this process is that it ensures that no customer will be granted additional credit if the customer has already exceeded the approved credit line and that no customer’s order will be accepted if there is no approved credit line in the first place. In this case, the presence of proper authorization is the main criterion used to evaluate the process. The controls here are the system compares the total amount of credit granted to the customer with the credit line of the same customer and it also checks if the potential customer has an existing credit line with the company and, based on this comparison, accepts or rejects the customer’s order. In both cases, IT uses limit checks to “determine if the value in the field exceeds an authorized limit” (Hall and Singleton, 2005, p. 395). .Another IT control is access control or overrides capability control, that is, only those company officers who are authorized to approve those customers who were previously rejected by the system can access the system and manually override the system’s rejection.