3 Categories Of Data Control
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, …show more content…
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 verify multiple aspects of the data.
- Computer software programs include system security and passwords, and checks of the internal file labels with secondary storage media. o This would compare information in the objective program as well as identify specified limits.
- Computer program controls include table-lookups, conditional statements, and reasonableness checks. o This would compare information in the objective program as well as identify specified limits.
- Output totals to input totals o By verifying the input totals, errors will be minimized.
- Authorization to reports o By having authorization to reports, limits to access of computerized information by users can be controlled. …show more content…
The purpose of generalized audit software programs is to perform a variety of auditing operations on the computer files used to store the information. The steps to be followed by the internal auditor to use generalized computer audit software include:
• planning and designing the audit application.
• ensuring that the output and final reports are generated from the files being
• tested. ii. The purpose of integrated test facility (ITF) packages is to test both source data controls and processing controls. The steps to be followed by the internal auditor to use an ITF include:
• selection and preparation of the test transactions to be passed through the ITF. These transactions must be representative of all of the transactions the dummy unit emulates. All types of valid and invalid transactions must be used and blended with regular transactions over time to properly test the system under normal conditions.
• review of all output and processing routines, including a comparison of actual results to predetermined results. iii. The purpose of a control flowcharting package is to interpret the program source code and generate a program flowchart corresponding to it in order to facilitate the review of internal controls. The steps to be followed by the internal auditor to use a control flowcharting package include the