Professional Documents
Culture Documents
PRIVACY
CONFIDENTIALITY
SYSTEMS
RELIABILITY
PROCESSING
INTEGRITY
Florida Norma I.
Veras
Input Controls
Processing Controls
Output Controls
1.
INPUT CONTROLS
Controls to Regulate the Integrity Of
Input:
Forms Design- Source documents and other forms should
be designed to help ensure that errors and omissions are
minimized
Pre-numbered Forms Sequence Test- Pre-numbering
helps verify that no items are missing.
Turnaround Documents- Documents sent to external
parties that are prepared in machine-readable form to
facilitate their subsequent processing as input records.
Cancellation And Storage Of Documents
Authorization And Segregation Of Duties
2. PROCESSING CONTROLS
Data Matching- Two or more items must match before processing can
proceed
File Labels- External labels should be checked visually to ensure the correct
and most current files are being updated.
o Header Record- located at the beginning of each file, contains the file
name, expiration date, and other identification data
o Trailer Record- at the end of the file, contains the batch totals calculated
during input.
Recalculation Of Batch Totals- Batch totals should be recomputed as
processing takes place
Cross-footing Balance Test- Compares arithmetic results produced by two
different methods to verify accuracy
Write-protection Mechanisms- Protect against accidental writing over or
erasing of data files but are not foolproof.
RFID Security- Many businesses are replacing bar codes and manual tags
with radio frequency identification (RFID) tags that can store up to 128 bytes of
3. OUTPUT CONTROLS
User Review Of Output- Users carefully examine
output for reasonableness, completeness, and to
assure they are the intended recipient.
Reconciliation Procedures- Periodically, all
transactions and other system updates should be
reconciled to control reports, file status/update
reports, or other control mechanisms.
External Data Reconciliation- Database totals
should periodically be reconciled with data
maintained outside the system