Data Control And Processing Controls Essay
Presented in the following lines will be the three data control categories, two specific controls and how each of the controls contributes to ensuring that the data is reliable. This problem is divided into three different controls: Input, Processing and Output.
Input controls ensure the validity, accuracy and completeness of transactions. (*****) These controls mainly check the integrity of data entered into a business application. Data input is checked to ensure that it remains within specified parameters.
Processing controls provide an automated means to ensuring the processing is complete, accurate and authorized(***). Processing controls can be divided into three categories which are run-to-run controls, operator intervention controls, and Audit Trail controls.
Output controls ensure that output from the system is not lost, misdirected, or corrupted and privacy is not violated (***). These controls address what is done with the data and comparisons with the output results and the intended results is used to check what has been done.
- Segregation of duties with access by authorized personnel only. o This control will help avoid the data collisions.
- Verification controls that include the visual view of source documents and verification of computer input by the data entry clerk. An online system may verify information with an existing database o Verification controls will allow for better reviews of information and gives the auditor the ability to…