Required: Identify five IT controls present in the scenario below. More than five IT controls are provided.  For each control: Briefly describe the control. Classify it as either: IT application control—input, processing, or output; or IT general control (ITGC)—IT operations/data center, logical access, or change management. Present your response in the format as shown below. Do not include controls performed entirely by employees unless the information system enforces or supports the control. IT Control 1: Classification: Category: IT Control 2:   Category:  …… TechStore Inc. recently upgraded its sales system to improve the accuracy and timeliness of sales recording and reporting across all 50 store locations. Your audit intern has drafted the following narrative describing the process. However, the intern simply listed items as they were mentioned, rather than group them into meaningful control categories. Customers call in or email in their orders to customer service. The Customer Service Representative (CSR) logs into the system. Multi-factor authentication is required. The CSR enters the sales order into the system, selecting the customer from a drop-down menu. The CSR repeats the order back to the customer before ending the call (for call-in orders only)  The system checks the customer’s outstanding accounts receivable. If the order will make the customer exceed their credit limit, the order is blocked. If the order is not blocked, the system checks for available inventory. If inventory is available, the system assigns that inventory to the sales order for that customer. Orders over $50,000 are sent to the Customer Service Supervisor for Review and Approval. Only the customer service supervisors have authorization to approve large orders. Customer service keeps a supply of paper order forms for times when the order entry system is not working. The order entry system has an almost simultaneous database backup process. Daily order reports are run and distributed to an approved list of employees. Orders are accessed by the Warehouse and Accounts Receivable employees using view only access.        

A consultant is reviewing the process maps and ABC Company and notes that the Accounting Department has to review and approve each step in the process before it can proceed.  What type of process issue did the consultant identify?

List the three items that are matched in the three-way match control?  

An ABC car rental employee uses their ERP software to search for cars that are on the lot, view the expected check in times, and look at upcoming reservations. Which tier of the three-tier client-server architecture is the employee using? 

An organization configures its systems to generate alerts and review logs daily for failed login attempts and unusual system activity. Which type of ITGC control does this BEST represent?

In an ERP system, authorization is most accurately implemented through:

In warehouse and order fulfillment operations, specific documents are generated to support efficient processing of customer orders. Which of the following documents is used to guide warehouse personnel in locating items and moving them to a packing or staging area for shipment?

In an ERP system, generating an invoice decreases the inventory balance.    

At what point in the inventory procurement process does ERP debit inventory?

Which of the following is an example of an input control within an IT application control (ITAC)?