Unformatted text preview: tially recorded and identified.
Control should be established close to the source of the transaction.
Output should be reconciled to input.
Ensuring that corrections for all identified errors are re-entered into the system.
The timing of input submissions and output distribution should be properly
coordinated with processing.
Procedures are needed to ensure that output reports are independently reviewed
for completeness and form.
Procedures should exist to prevent errors in the preparation of input or source
data, and to detect and correct any significant errors that do occur.
Procedures should exist to prevent errors arising when data are converted to
machine processable form, and to detect and correct any significant errors that do
There should be procedures to ensure that data are transmitted accurately to the
Procedures should ensure that only valid files are used.
Controls must ensure that the accuracy of data is maintained during processing.
Procedures should ensure that program computations are performed correctly.
There should be a system of control over the physical operations of the computer
system. IT Audit Manual Volume III 79 IT Audit Manual
Procedures should exist to ensure that all significant errors that have been
identified at various stages in the system have been corrected, re-entered and
properly reflected in the output.
Procedures are needed to ensure that all required output reports are delivered to
the proper user departments.
To ensure that only authorized data is processed.
Security, privacy, and accessibility level classifications for data related to the
system should be determined and appropriate measures devised to ensure proper
storage, transmittal, access, privacy and destruction.
There should be a method of identifying and locating the component file records
and input/output documents involved in the processing of a given transaction or in
the accumulation of a given total.
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