Aspect Forward Tracing (Information System) Backward Vouching (Information System)
Direction of AnalysisTracing data flow from the original input of the information system toward the final system output.Tracing system outputs or reports backward to the original input data.
Starting PointUser input interfaces, data entry forms, sensors, or source transactions.Reports, dashboards, logs, or database records produced by the system.
Main ObjectiveVerify that all input data is processed correctly and appears in system outputs.Verify that the outputs originate from valid and authorized inputs.
Typical Data FlowInput Interface → Application Processing → Database Storage → ReportsReports → Database Records → Application Processing → Input Source
Risk DetectedMissing transactions, incomplete data processing, or unrecorded system inputs.Fictitious transactions, manipulated outputs, or unauthorized data entries.
Audit FocusCompleteness and reliability of data processing.Validity and authenticity of stored and reported data.
Example in Information SystemsTracing a customer order from a web form submission through the system processing to the sales report.Selecting a transaction from a sales report and tracing it back to the original web form input.

Comments

Post a Comment

Popular posts from this blog

[MAIN PROGRAM] UNDONE HOUSEHOLD WORKs WEB-PROGRAM v2/MAIN

Waiting to test Firebase… Write Test Data Read Test Data Delete Tester Data Category Manager (CRUD) ADD NEW Category: Add Category Existing Categories Category Actions Create New Task Task Title: Category: ADD NEW: Create Task Task List Filter by Category: (All Categories) Task ID Title Category Overall Status Manage Phase Manager Category for this Task: ADD NEW: Save Category Phase Number: Phase Status: Phase Description: Add Phase Existing Phases: Phase Status Description Upload Spreadsheet → Import to Firebase Expected columns in sheet: Title , Phase Number , Phase Status , Description , and optional Category . Value na or not available ...
Read more

PENDING ITEMs [REVISION] v0

🔗 My Pending and Delayed POSTs SUMMARY Sort by Date Sort by Auto Title Sort by My Title Ascending Descending Insert URL: Your Own Title (Optional): ➕ ADD ENTRY 💾 SAVE EDIT DATE AUTO TITLE MY TITLE URL ACTIONS 📝 TO DO LIST SUMMARY  Sort by Date Sort by Header Sort by Detail Ascending Descending Header (Title): Detail: ➕ ADD ENTRY ...
Read more