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Accounting Information Systems, 6th edition
                                  James A. Hall



COPYRIGHT © 2009 South-Western, a division of Cengage Learning. Cengage Learning and South-Western
                              are trademarks used herein under license
Objectives for Chapter 4
 Tasks performed in the revenue cycle, regardless of the
 technology used
 Functional departments in the revenue cycle and the flow
 of revenue transactions through the organization
 Documents, journals, and accounts needed for audit
 trails, records, decision making, and financial reporting
 Risks associated with the revenue cycle and the controls
 that reduce these risks
 The operational and control implications of technology
 used to automate and reengineer the revenue cycle
The Conceptual System
Overview of Revenue Cycle Activities

 Three process in revenue cycle for most retail,
 wholesale & manufacturing organizations:
    Sales order procedure
    Sales return procedure
    Cash receipt procedure
Sales Order
                                1

Credit / Customer
    Service         REVENUE CYCLE
             2       (SUBSYSTEM)
                                        Cash Receipts/
                                         Collections
                                                  6

    Shipping
            3


                    Billing/ Accounts
                       Receivable
                                4/5
Revenue Cycle Databases
Master files                        • Other Files
  customer master file                – shipping and price data 
  accounts receivable master            reference file
  file                                – credit reference file (may not 
  merchandise inventory master          be needed)
  file                                – salesperson file (may be a 
                                        master file)
Transaction and Open                  – Sales history file
Document Files                        – cash receipts history file
                                      – accounts receivable reports file
  sales order transaction file
    open sales order transaction 
    file
  sales invoice transaction file
  cash receipts transaction file
DFD of Sales Order Process
Journal Vouchers/Entries
How do we get them? 
Billing Department prepares a journal voucher:
 Accounts Receivable             DR
      Sales                                   CR
Inventory Control Dept. prepares a journal 
voucher:
 Cost of Goods Sold              DR
       Inventory                       CR
Cash Receipts prepares a journal voucher:
 Cash                            DR
        Accounts Receivable            CR
Sales Order Process Flowchart
Sales Order Process Flowchart
Manual Sales Order Processing
Begins with a customer placing an order
  The sales department captures the essential details on a 
  sales order form.
The transaction is authorized by obtaining credit 
approval by the credit department.
Sales information is released to:
  Billing
  Warehouse (stock release or picking ticket)
  Shipping (packing slip and shipping notice)
Manual Sales Order Processing
The merchandise is picked from the Warehouse and 
sent to Shipping.  
  Stock records are adjusted.
The merchandise, packing slip, and bill of lading are 
prepared by Shipping and sent to the customer.
  Shipping reconciles the merchandise received from the 
  Warehouse with the sales information on the packing slip.
Shipping information is sent to Billing. Billing compiles 
and reconciles the relevant facts and issues an invoice to 
the customer and updates the sales journal. Information 
is transferred to:
  Accounts Receivable (A/R)
  Inventory Control
Manual Sales Order Processing
A/R records the information in the customer’s account in 
the accounts receivable subsidiary ledger.
Inventory Control adjusts the inventory subsidiary ledger.
Billing, A/R, and Inventory Control submits summary 
information to the General Ledger dept., which then 
reconciles this data and posts to the control accounts in 
the G/L.
Sales Returns Procedures
The company shipped the customer the wrong 
merchandise.
The goods were defective.
The product was damage in shipment.
The buyer refused delivery because the seller shipped the 
goods too late or they were delayed in transit.
DFD of Sales Returns
Sales Returns Flowchart
Sales Return Journal Entry
G/L posts the following to control accounts:


Inventory—Control                              DR
Sales Returns and Allowances                   DR
      Cost of Goods Sold                            CR
      Accounts Receivable—Control                   CR
DFD of Cash Receipts Processes
Cash Receipts Flowchart
Manual Cash Receipts Processes
Customer checks and remittance advices are received 
in the Mail Room. 
  A mail room clerk prepares a cash prelist and sends the 
  prelist and the checks to Cash Receipts.  
  The cash prelist is also sent to A/R and the Controller.
Cash Receipts: 
  verifies the accuracy and completeness of the checks
  updates the cash receipts journal
  prepares a deposit slip
  prepares a journal voucher to send to G/L  
Manual Cash Receipts Processes
 A/R posts from the remittance advices to the 
 accounts receivable subsidiary ledger.  
   Periodically, a summary of the postings is sent to 
   G/L.
 G/L department:
   reconciles the journal voucher from Cash Receipts 
   with the summaries from A/R 
   updates the general ledger control accounts
 The Controller reconciles the bank accounts.
Summary of Internal Controls
Authorization Controls
Proper authorization of transactions 
(documentation) should occur so that only valid 
transactions get processed.
Within the revenue cycle, authorization should take 
place when:
  a sale is made on credit (authorization)
  a cash refund is requested (authorization)
  posting a cash payment received to a customer’s account 
  (cash pre‐list) 
Segregation of Functions
Three Rules
1.   Transaction authorization should be   separate from 
     transaction processing.
2.   Asset custody should be separate from asset record‐
     keeping.
3.   The organization should be so structured  that the 
     perpetration of a fraud requires collusion between 
     two or more individuals.
Segregation of Functions
Sales Order Processing
  credit authorization separate from SO processing
  inventory control separate from warehouse
  accounts receivable sub‐ledger separate from general 
  ledger control account
Cash Receipts Processing
  cash receipts separate from accounting records
  accounts receivable sub‐ledger separate from general 
  ledger
Supervision
 Often used when unable to enact 
 appropriate segregation of duties. 
 Supervision of employees serves as a 
 deterrent to dishonest acts and is 
 particularly important in the mailroom. 
Accounting Records
With a properly maintained audit trail, it is 
possible to track transactions through the systems 
and to find where and when errors were made: 
  pre‐numbered source documents
  special journals
  subsidiary ledgers
  general ledger
  files
Access Controls
 Access to assets and information (accounting records) 
 should be limited.
 Within the revenue cycle, the assets to protect are 
 cash and inventories and access to records such as the 
 accounts receivable subsidiary ledger and cash journal
 should be restricted.
Independent Verification
Physical procedures as well as record‐keeping should be 
independently reviewed at various points in the system to 
check for accuracy and completeness:
   shipping verifies the goods sent from the warehouse are 
   correct in type and quantity
   warehouse reconciles the stock release document (picking 
   slip) and packing slip 
   billing reconciles the shipping notice with the sales invoice
   general ledger reconciles journal vouchers from billing, 
   inventory control, cash receipts, and accounts receivable
Automating the Revenue Cycle
 Authorizations and data access can be performed 
 through computer screens.  
 There is a decrease in the amount of paper.
 The manual journals and ledgers are changed to 
 disk or tape transaction and master files. 
 Input is still typically from a hard copy document 
 and goes through one or more computerized 
 processes.  
 Processes store data in electronic files (the tape or 
 disk) or prepare data in the form of a hardcopy 
 report. 
Automating the Revenue Cycle
 Revenue cycle programs can include: 
   formatted screens for collecting data 
   edit checks on the data entered 
   instructions for processing and storing the data
   security procedures (passwords or user IDs) 
   steps for generating and displaying output  
 To understand files, you must consider the record design 
 and layout.  
 The documents and the files used as input sources must 
 contain the data necessary to generate the output reports.
Computer‐Based Accounting Systems
  CBAS technology can be viewed as a continuum with 
  two extremes:
    automation ‐ use technology to improve 
    efficiency and effectiveness 
    reengineering – use technology to 
    restructure business processes and firm 
    organization
Example: Automated Batch Sales
Reengineering Sales Order Processing Using 
Real‐Time Technology
 Manual procedures and physical documents are replaced 
 by interactive computer terminals.
 Real time input and output occurs, with some master 
 files still being updated using batches.
     Real‐time ‐ entry of customer order, printout of stock 
     release, packing slip and bill of lading; update of credit 
     file, inventory file, and open sales orders file
     Batch ‐ printout of invoice, update of closed sales 
     order (journal), accounts receivable and general ledger 
     control account
Real‐time Sales Order
Advantages of Real‐Time 
Processing
Shortens the cash cycle of the firm by reducing the time 
between the order date and billing date 
Better inventory management which can lead to a 
competitive advantage
Fewer clerical errors, reducing incorrect items being 
shipped and bill discrepancies
Reduces the amount of expensive paper documents and 
their storage costs
Reengineered Cash Receipts
The mail room is a frequent target for reengineering.  
Companies send their customers preprinted envelopes 
and remittance advices.  
Upon receipt, these envelopes are scanned to provides a 
control procedure against theft.
Machines are open the envelopes, scan remittance 
advices and checks, and separate the checks.
Artificial intelligence may be used to read handwriting, 
such as remittance amounts and signatures.
Automated Cash Receipts
Point‐of‐Sale Systems
 Point of sale systems are used extensively in retail 
 establishments.  
   Customers pick the inventory from the shelves and take them to a
   cashier.


Daily Procedure
 The clerk scans the universal product code (UPC).  The 
 POS system is connected to an inventory file, where the 
 price and description are retrieved.  
   The inventory levels are updated and reorder needs can 
   immediately be detected. 
Point‐of‐Sale Systems
  The system computes the amount due.  
  Payment is either cash, check, ATM or credit 
  card in most cases.
    No accounts receivables
  If checks, ATM or credit cards are used, an on‐
  line link to receive approval is necessary. 
Point‐of‐Sale Systems
End‐of‐day Procedure
 At the end of the day or a cashier’s shift, the money and 
 receipts in the drawer are reconciled to the internal cash 
 register tape or a printout from the computer’s database.
    Cash over and under must be recorded 
 Journal voucher posted to GL account:
  Cash                       DR
  Cash Over/Short            DR
  A/R (credit card)          DR
  COGS                       DR
          Sales                      CR
          Inventory                  CR
Computerized POS
Reengineering Using EDI
EDI helps to expedite transactions.
The customer’s computer: 
  determines that inventory is needed
  selects a supplier with whom the business has a formal 
  business agreement
  dials the supplier’s computer and places the order  
The exchange is completely automated.
  No human intervention or management
EDI System
              Company A                              Company B
Application   Purchases                              Sales Order      Application
Software      System                                 System           Software



              EDI                                    EDI
              Translation                            Translation
              Software                               Software
                                 Direct Connection
              Communications                         Communications
              Software                               Software

                                  Other
                                  Mailbox


                   Company         VAN          Company
                   A’s mailbox                  B’s mailbox

                                  Other
                                  Mailbox
Reengineering Using the 
Internet
Typically, no formal business agreements exist as they 
do in EDI.
Most orders are made with credit cards.
Mainly done with e‐mail systems, and thus a 
turnaround time is necessary 
  Intelligent agents are needed to eliminate this time lag.
Security and control over data is a concern with 
Internet transactions.
CBAS Control Considerations
Authorization ‐ in real‐time systems, authorizations 
are automated
  Programmed decision rules must be closely monitored.
Segregation of Functions ‐ consolidation of tasks by 
the computer is common
  Protect the computer programs
  Coding, processing, and maintenance should be 
  separated. 
CBAS Control Considerations
Supervision ‐ in POS systems, the cash register’s 
internal tape or database is an added form of 
supervision
Access Control ‐ magnetic records are vulnerable to 
both authorized and unauthorized exposure and should 
be protected
  Must have limited file accessibility
  Must safeguard and monitor computer programs 
CBAS Control Considerations
Accounting Records ‐ rest on reliability and 
security of stored digitalized data
  Accountants should be skeptical about the accuracy of 
  hard‐copy printouts.
  Backups ‐ the system needs to ensure that backups of 
  all files are continuously kept
Independent Verification – consolidating 
accounting tasks under one computer program 
can remove traditional independent verification 
controls. To counter this problem:
  perform batch control balancing after each run 
  produce management reports and summaries for end 
  users to review
PC‐Based Accounting Systems
 Used by small firms and some large decentralized firms
 Allow one or few individuals to perform entire 
 accounting function
 Most systems are divided into modules controlled by a 
 menu‐driven program:
   general ledger
   inventory control
   payroll
   cash disbursements
   purchases and accounts payable
   cash receipts
   sales order
PC Control Issues
Segregation of Duties ‐ tend to be inadequate and 
should be compensated for with increased 
supervision, detailed management reports, and 
frequent independent verification
Access Control ‐ access controls to the data stored 
on the computer tends to be weak; methods such as 
encryption and disk locking devices should be used
Accounting Records ‐ computer disk failures cause 
data losses; external backup methods need to be 
implemented to allow data recovery
Internal Control
     Risk Exposures in the Revenue Cycle - I

     Risk                                    Exposure
     1) Credit sales made to customers       1) Losses from bad debts
     who represent poor credit risks
     2) Unrecorded or unbilled shipments     2) Losses of revenue; overstatement
                                             of inventory and understatement of
                                             accounts receivable in the balance
                                             sheet
     3) Errors in preparing sales invoices   3) Alienation of customers and
                                             possible loss of future sales; losses of
                                             revenue



Figure 12-22
Risk Exposures in the Revenue 
   Cycle ‐ II
     Risk                               Exposure
     4) Misplacement of orders from     4) Losses of revenue and alienation of
     customers or unfilled backorders   customers
     5) Incorrect posting of sales to   5) Incorrect balances in accounts
     accounts receivable records        receivable and general ledger account
                                        records
     6) Posting of revenues to wrong    6) Overstatement of revenue in one
     accounting periods, such as        year (year of premature booking) and
     premature booking of revenues      understatement of revenue in the next




Figure 12-22 (continued)
Risk Exposures in the Revenue 
   Cycle ‐ III
      Risk                                    Exposure
      7) Fictitious credit sales to nonexistent Overstatement of revenues and
      customers                                 accounts receivable
      8) Excessive sales returns and          8) Losses in net revenue, with the
      allowances with certain of the credit   proceeds from subsequent payments
      memos being for fictitious returns      by affected customers being
                                              fraudulently pocketed
      9) Theft or misplacement of finished    9) Losses in revenue; overstatement of
      goods in the warehouse or on the        inventory on the balance sheet
      shipping dock




Figure 12-22 (continued)
Risk Exposures in the Revenue 
   Cycle ‐ IV
    Risk                                   Exposure
    10) Fraudulent write-offs of customers’ 10) Understatement of accounts
    accounts by unauthorized persons        receivable; losses of cash receipts
                                            when subsequent collections on
                                            written-off accounts are
                                            misappropriated by perpetrators of the
                                            fraud
    11) Theft (skimming) of cash receipts, 11) Losses of cash receipts;
    especially currency, by persons         overstatement of accounts receivable
    involved in the processing; often       in the subsidiary ledger and the
    accompanied by omitted postings to      balance sheet
    affected customers’ accounts
    12) Lapping of payments from            12) Losses of cash receipts; incorrect
    customers when amounts are posted account balances for those customers
    to accounts receivable records          whose records are involved in the
                                            lapping

Figure 12-22 (continued)
Risk Exposures in the Revenue 
   Cycle ‐ V
    Risk                                    Exposure
    13) Accessing of accounts receivable,   13) Loss of security over such records,
    merchandise inventory, and other        with possibly detrimental use made of
    records by unauthorized persons         the data accessed
    14) Involvement of cash, merchandise    14) Losses of or damages to assets
    inventory, and accounts receivable
    records in natural or human-made
    disasters
    15) Planting of virus by disgruntled    15) Loss of customer accounts
    employee to destroy data on magnetic    receivable data needed to monitor
    media                                   collection of amounts from previous
                                            sales



Figure 12-22 (continued)
Risk Exposures in the Revenue 
   Cycle ‐ VI
      Risk                                   Exposure
      16) Interception of data transmittal   16) Loss of data which may be used to
      between customers and the web site     the detriment of customers
      17) Unauthorized viewing and           17) Loss of security over customer
      alteration of other customer account   records resulting in misstatement of
      data via the Web                       accounts receivable balances
      18) Denial by a customer that an       18) Loss of sales revenues
      online order was placed after the
      transaction is processed




Figure 12-22 (continued)
Risk Exposures in the Revenue 
   Cycle ‐ VII
      Risk                                   Exposure
      19) Use of stolen credit cards to place 19) Loss of shipped goods for which
      orders via the Web                      payments will not be received
      20) Breakdown of the web server due    20) Loss of sales revenues and
      to unexpectedly high volume of         alienation of customers
      transactions




Figure 12-22 (continued)
Typical Control Objectives for the Revenue Cycle

  Semua customer yang diterima untuk credit sales adalah credit‐
  worthy
  Semua barang yang dipesan dikirim dan semua jasa
  dilaksanakan sesuai dengan tanggal yang disetujui oleh semua
  pihak.
  Semua barang yang dikirim diotorisasi dan ditagih All shipped 
  goods are authorized dan ditagih sesuai dengan periode
  akuntansi yang tepat. 
  Semua sales returns and allowances diotorisasi dan dicatat
  dengan teliti dan berdasarkan actual return of goods
  Semua cash receipts dicatat dengan lengkap dan akurat. 
  Semua credit sales dan transaksi cash receipts transactions 
  diposting ke customers’ accounts yang tepat pada accounts 
  receivable ledger
  Semua accounting records, merchandise inventory,
  and cash dilindungi. 
General Controls of the 
Revenue Cycle ‐ I
 Organizational Controls
   Unit‐unit dengan fungsi kustodian harus dijaga agar 
   terpisah satu sama lain.
   Fungsi kustodian harus dipisah dari fungsi record‐
   keeping. 
   Untuk sistem yang dikomputerisasi, pengembangan
   sistem harus dijaga agar terpisah dari operasi‐operasi
   sistem.
General Controls of the Revenue Cycle ‐ II
  Documentation Controls
    Dokumentasi yang lengkap dan up‐to‐date harus tersedia
    termasuk didalamnya adalah salinan dokumen, 
    flowcharts, record lay‐outs, dan laporan.
    Program untuk edit dan proses sales dan cash receipt 
    harus diorganisasikan ke buku atau paket terpisah yang 
    ditujukan ke masing‐masing programer, komputer
    operator, dan system user.
    Kebijakan manajemen yang berhubungan dengan credit 
    approvals, account write‐off, dsb harus dalam bentuk
    tertulis.
General Controls of the Revenue Cycle ‐ II
 Asset Accountability Controls
   A/R subsidiary ledger (master file) harus sering direkonsiliasi
   dengan A/R control account di GL.
   Merchandise inventory record harus dijaga pada ledger dan
   direkonsiliasi secara periodik ke merchandise inventory 
   control account 
   Bank reconciliation, harus dibandingkan balance pada bank 
   account dengan cash account balance di GL.
   Petugas bagian pengiriman yang menyetujui penerimaan
   order dan pengambilan barang dari gudang dengan
   menandatangani stock request atau shipping order.
   Mail room clerk yang menyiapkan daftar semua receive 
   remittances.
   Customer yang mereview monthly statement dari sales dan
   payments untuk jumlah‐jumlah yang salah.
General Controls of the Revenue Cycle ‐ II
  Management Practice Controls
   Kebijakan manajemen yang berhubungan dengan revenue 
   cycle yang harus ditetapkan dan diikuti adalah sbb: 
         Pegawai (programer dan akuntan harus dilatih dengan
         hati‐hati), pegawai yang menangani kas harus diikat
         dengan surat perjanjian.
         Perubahan dan pengembangan sistem harus melalui
         prosedur yang jelas yang melibatkan prior approvals, 
         testing, dan sign‐offs.
         Audit terhadap prosedur dan kebijakan sales dan cash 
         receipt harus dilakukan.
         Manajer harus melakukan review periodic analyses, 
         control summaries, dan laporan‐laporan tentang aktivitas
         account dan computer‐approved transactions.
General Controls of the Revenue Cycle ‐ II
  Data Center Operations Controls
    Jadwal pemrosesan komputer untuk sales dan cash receipts 
    batches harus ditetapkan dengan jelas.
    Sistem informasi dan pegawai bagian akuntansi harus diawasi
    secara aktif dan pekerjaannya direview dengan bantuan
    computer processing control reports dan access logs.

  Authorization Controls
    Semua transaksi credit sales (atau service order) harus
    diotorisasi oleh manajer kedit. Pada sistem yang 
    dikomputerisasi otorisasi dilakukan dengan program aplikasi
    yang dibagun dengan aturan persetujuan kredit.
    Manajer tidak terlibat dalam pengolahan sales atau pada A/R.
    Salinan permintaan barang dari sales order harus mengotorisasi
    pengambilan barang dari gudang dan pemindahan barang ke
    shipping dock.
General Controls of the Revenue Cycle ‐ III
  Access Controls
    Berikan password pada petugas yang diberi otorisasi untuk
    mengakses A/R dan file‐file yang berhubungan dengan
    customer,  untuk melaksanakan tugas‐tugas yang telah
    ditentukan. 
    Batasi terminal‐terminal untuk melaksanakan fungsi‐fungsi
    yang berhubungan dengan transaksi sales dan cash receipts.
    Catat semua transaksi sales and cash receipt ke sistem.
    Sering‐seringlah mengeluarkan master file A/R dan
    merchandise inventory ke magnetic tape backups
    Lindungi gudang dan lemari besi secara fisik. 
    Gunakan lockbox collection system pada situasi yang  feasible.
Application Controls of the 
Revenue Cycle: Input ‐ I
1. Siapkan pre‐numbered documents dan dokumen yang 
   dirancang dengan baik untuk dokumen sales, 
   shipping, and cash receipts, masing‐masing dokumen
   diotorisasi oleh orang yang berwenang.
2. Validasi data sales orders dan remittance advices 
   seperti data yang disiapkan dan dimasukkan untuk
   pengolahan. Pada computer‐based systems, validasi
   harus dilaksanakan dengan sarana program edit check. 
   Saat data dimasukkan ke computer‐readable medium, 
   key verification dicocokkan.
Application Controls of the 
Revenue Cycle: Input ‐ II
3. Betulkan kesalahan yang terdeteksi selama data entry 
   dan sebelum data diposting ke record‐record 
   customer dan inventory.
4. Precompute batch control totals yang berhubungan
   dengan data penting pada sales invoices (atau
   shipping notices) dan remittance advices. 
   Precomputed batch control totals haus dibandingkan
   dengan totals yang dihitung selama posting ke
   accounts receivable ledger dan setiap kali processing 
   run.  Pada cash receipts, total pada remittance advices 
   harus dibandingkan dengan total pada deposit slips.
Application Controls of the Revenue 
Cycle: Processing ‐ I
1. Pindahkan barang yang dipesan dari gudang barang jadi
   (finished goods warehouse) dan kirim barang‐barang hanya
   berdasarkan otorisasi tertulis seperti stock request copies
2. Invoice customers hanya diberiahukan oleh bagian
   pengiriman atas jumlah yang telah dikirimkan.
3. Pengeluaran credit memos untuk sales returns hanya jika
   disertai bukti (seperti receiving report) telah diterima bhwa
   barang memang benar‐benar dikembalikan.
4. Periksa semua perhitungan pada sales invoices sebelum
   dikirim dan diposting ke customers’ accounts yang tepat.  
   Bandingkan sales invoices dengan shipping notices and open 
   orders, untuk meyakinkan nahwa jumlah yang dipesan
   direkonsiliasi dengan order yang dikirim dan back‐ordered.
Application Controls of the Revenue 
Cycle: Processing ‐ II
5. Periksa bahwa jumlah total yang diposting ke accounts 
   receivable accounts dari batch transaksi sama dengan
   precomputed batch totals, dan posting jumlah total ke
   general ledger accounts yang tepat.
6. Depositokan semua kash yang diterima lengkap dengan
   minimum of delay, sehingga menghilangkan
   kemungkinan cash receipts yang sedang digunakan
   untuk membayar pegawai atau untuk membayar petty 
   cash funds.
7. Betulkan kesalahan yang dibuat selama tahapan
   pengolahan biasanya dengan membalik kesalahan
   posting ke perkiraan dan masukan data yang benar. 
   Audit trail yang berhubungan dengan perkiraan yang 
   dikoreksi akan menunjukkan kesalahan aslinya, the 
   reversals, and the corrections 
Application Controls of the Revenue 
Cycle: Output
1. Siapkan monthly statements, yang harus diposkan ke
   semua credit customers, terutama jika pendekatan
   balance forward digunakan.
2. Salinan file dari semua dokumen yang berkaitan
   dengan transaksi sales dan cash receipts dicek secara
   periodik dengan urutan nomor pada tiap file untuk
   melihat celah yang ada. Jika transaksi tidak didukung
   dengan preprinted documents, seperti yang sering
   terjadi pada online computer‐based systems, tandai
   nomor transaksi ke transactions.
3. Siapkan daftar transaksi yang dicetak dan account 
   summaries pada periodic basis untuk menyediakan
   audit trail dan dasar untuk review.
Web Security Procedures
  Authentication, user identification number dan password 
  dibutuhkan untuk akses ke private network.
  Authorization
    Use of an Access Control List
  Accountability, untuk menetapkan tanggung jawab atas
  segala modifikasi pada Web sites Web sercer log harus
  dipelihara.
  Data Transmission, untuk menjaga kerahasiaan dan
  integritas data yang dikirim via Web harus menggunakan
  enkripsi.
  Disaster Contingency & Recovery Plan,
    Diperlukan prosedur backup yang cukup termasuk fault 
    tolerance untuk meminimalkan gangguan yang tidak
    diharapkan. 
    Recovery plan direncanakan untuk meyakinkan rekonstruksi
    dari data yang hilang.

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