Distinguish Between Batch Processing and On-Line Real Time System

Auditing and Assurance Revision Questions and Answers
Answer

Data processing system in computerized environment is generally Batch Processing or On-Line Real Time (OLRT) system which can be distinguished as under:

Batch Processing On-Line     Real     Time     (OLRT)

system

ü  Transactions      are      accumulated      and

processed in group.

ü  Transactions are processed as

and when they occur.

ü  Two types of files are maintained master

file is updated when batch processing is run.

ü  Only master file is maintained. It keeps updating.
ü  Updating does not take place as quickly as in On-Line Real time system. ü  Though    updating   takes    place

immediately      the      processing becomes complex.

ü  Not useful when instant and updated

results are required.

ü  Useful for immediate reporting

system.

ü  Generally, provides Audit trail. ü  Generally,    does    not    provide

audit trail and hence requires more attention of auditor.

 



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