OUTPUT CONTROLS

The primary concern of output controls is printed output,

although control of visual display is also important
Data processing output creates the
following risks of error.

Accounting System Control Procedures

Inaccurate or incomplete Distributed to wrong individuals

Improperly classified
 Output Control Risks

Prevention Detection Correction

Error Correction and

Output handling Control group
Resubmission
Procedures procedures
Procedures

Terminal Display
User Procedures
Controls
Output Control Risks>Prevention> Output
Handling Procedures

Distribution checklist Distribution Schedule

Output Handling
Procedures

Report release forms &

Transmittal sheets
Distribution Logs
■ Distribution checklist: A checklist should identify each item of output
and the authorized recipient of each item of output. The checklist
serves as a guide to the routing of output.
■ Distribution Schedule: A distribution schedule will indicate the
frequency of report preparation and distribution. Ensure reports are
distributed on a timely basis, and by the user to ensure that expected
reports are received on time.
■ Transmittal sheets: a transmittal sheet should be attached to each
copy of the output. It should identify the name of the report, the name
of the individual recipient and the department and mailing address.
■ Report release forms: a report release form requires that the recipient
sign it to acknowledge receipt of output. It ensures that sensitive
output is delivered as intended and reminds the recipient of the need
to keep the output secure.
■ Distribution log: The control group should maintain a log of all reports
of each application. It should record the destination, individual
recipient, and date of distribution for each copy of output.
Output Control>Prevention> Terminal
Display Controls
the restriction of display of data to authorized users is
accomplished by general on-line access controls.
These include physical restrictions on access to or use
of terminals, authorization schemes to restrict access
to data to specific individuals or departments, and
controls such as passwords that enforce the
authorization schemes.
Output Control>Detection> Control
Group Procedures
➢ the output of each application, including processing
activity output and control totals , should be reviewed for
completeness and accuracy.
➢ Processing transaction logs should be compared with
input or terminal transaction logs.
➢ The distribution log should be reconciled to the
distribution checklist to ensure that output has been
distributed as authorized.
Output Control>Detection> User Procedures
The user department should carefully review all output received and should perform whatever
tests that are necessary to ensure that output is complete and received on a timely basis. User
reviews include:
➢ Review the transmittal sheet to determine whether the output description matches the
accompanying output.
➢ Review the distribution schedule to determine whether all reports and other documents have
been received on a timely basis.
➢ Review the listing of transactions processed and compare it with a listing of source
transactions. This comparison provides assurance that all authorized source transactions have
been processed.
➢ Review a listing of all computer generated transactions to ensure that they are in accordance
with the form and authorization included in the application programs.
➢ Review a schedule of master file changes, including file maintenance, to determine whether
the changes appear reasonable and proper.
Output Control>Correction> Error Correction and
Resubmission procedures
Error correction and submission procedures should include the following
controls:
➢ Errors should be transmitted to the department designated as being
responsible in the operations documentation.
➢ Error correction and resubmission should follow written procedures in
the operations and user documentation
➢ Error logs should be maintained by the control group and the user
departments. The error logs should be reviewed periodically to ensure
that established procedures for the correction and resubmission of errors
have been followed on a timely basis.
➢ Open items on the error logs should be aged periodically. An error
aging report should be produced and used as a basis for follow-up of
uncorrected errors.
 Audit Trail
the output portion of the audit trail consists of computer
generated output and error documentation. Computer
generated output consists of master-file record data and file
balances. It also includes printed reports for accounting,
management, and reference purposes, as well as copies of
printed output documents such as invoices. Error
documentation includes error logs and error reports
maintained by the control group.