The following are all types of costs associated with management information. Which of the following is example of direct data capture costs?

A. Use of bar coding and scanners
B. Payroll department's processing of personal costs
Completion of timesheets by employees
D. Input of data into the production system

Information is data that has been processed in such a way as to be meaningful to the person who receives it.

A. 对
B. 错

Data relate to numbers, raw facts, events and transactions which have been recorded but not yet processed into a form suitable for use.

A. 对
B. 错

Hester Co has recently upgraded its computer system to enable greater automation of transaction processing. The new system has integrated the sales, inventory and purchasing systems, resulting in minimal manual entry.Sales orders are entered into the system manually. The inventory system is automatically upgrated to refelct that inventory has been allocated to an order. The system will flag if there is insufficient inventory to fulfil the order. The inventory system is linked to the purchasing system so that when inventory falls to a minimum level a purchase order is automatically created and sent to the purchasing manager for authorisation. Once the manager clicks 'authorised' the order is automatically sent electronically to the approved supplier for that item. The system is backed up daily to ensure minimal loss of data in the event of a system failure.Match the following controls identified in Hester Co's systems are general or application controls.