“Most errors in computer based accounting systems can be traced to faulty input.
Controls over the completeness and validity of all inputs are vital. Control over data
conversions, controls over rejections and their correction and reprocessing, batch
controls and computer edit controls affect both completeness and validity”.
Required:
a) Explain the controls that can be established over completeness of input. (6
marks)
b) What controls can be established over validity? (6 marks)
c) Programmed edit checks are probably the most familiar input controls and
certainly the most effective. Give examples of these controls bringing out
clearly:
i. The name of the edit control. (2 marks)
ii. Description of the control. (3 marks)
iii. The objective of the control. (3 marks)