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Application controls can be classified into three major categories, processing controls and output controls. Describe the objective of each control and examine the techniques within...

      

Application controls can be classified into three major categories, processing controls and
output controls.
Describe the objective of each control and examine the techniques within each to ensure
maintenance of maximum feasible levels of control.

  

Answers

gregory
Objectives of application controls and the techniques within each to ensure maintenance of
maximum feasible levels of control
1. Input controls
These controls ensure that there has been a complete and accurate conversion of data
from the source document to the input media. The checking needs to detect missing data
or incorrect digits or nay type of deviation in the entry.
Input techniques include:
i) Transaction codes: - In any organisation, data represents people, events, assets
objects etc. and so codes can be allocated to each transaction document, field record
or file.
ii) Form design: - When a source document is required for the collection of data, this
form can be designed to force more legible entries by the use of individual blocks for
each character to be recorded.
iii) Verification: - Source documents prepared by the clerk can be verified or proof-read
by another to improve accuracy. In a data conversion operation such as keypunching
or keyboard to storage, a second operator can verify each document.
iv) Control totals: - To minimise loss of data when it is being transported from one
location to another or to check on the results of different processes control totals are
prepared for specific batches of data
v) Check digits: - This control technique ensures maintenance of feasible levels of
control through ensuring: -
a) That only data essential for the purpose of the system should be collected.
b) Only persons specifically authorised to have access to the data should do so and
their use of the data must conform to that of the agreed system.
c) Strong security measures are applied to minimise the risks that the data is
accidentally or deliberately distorted or revealed.
2. Processing controls
These are procedures incorporated into the program to ensure that there is complete and
accurate processing of the data that has been entered into the system.
Processing control techniques include:
i) The edit run: - This consists of a series of checks e.g. programmed checks which
would include records counts control totals, hash totals, numerical fields, alphabetic
data in alphabetic fields.
ii) Limit checks and overflow tests: - These perform arithmetical accuracy.
iii) Other checks to ensure that correct files are being processed by reference to external
labels, internal labels and volume labels.
Feasible levels of control are achieved through:
i) Ensuring that only beneficial systems are developed.
ii) Ensuring that suitable operational and administrative controls are built into systems
design.
3. Out put controls
These are controls established as final checks on the accuracy and completeness of the
processed information. The following control procedures are related to output controls.
i) An initial screening should be conducted to detect obvious errors.
ii) Output should be immediately rooted to a controlled area and distributed by any
authorised persons to authorised person.
iii) Output control totals should be reconciled to input control totals to ensure that no data
have been changed, lost or added during processing or transmission, e.g. the number of
input records divided for processing should equal the number of records processed.
iv) Any highly sensitive output that should not be accessible by computer centre should be
generated via an output device in a secure location away from the computer room.
v) Control errors and exception reporting would also be art of output controls. These
controls should specify how exceptions and errors should be handled.
The objectives of these controls to ensure feasible control levels are:
a) To ensure that output is guarded against distribution to the wrong persons or
unauthorised access thus data security is improved.
b) To safeguard data privacy whole disclosure may be costly to the organisation, for
example, business secrets.
gregorymasila answered the question on November 29, 2017 at 09:25

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