The objectives of control are:
To ensure that all data are processed
To preserve the integrity of maintained data
To detect, correct and re-process all errors
To prevent and detect fraud
Types of Controls
The different controls can be grouped under five headings:
Manual controls
Data protection controls
Validation checks
Batch controls
Other controls
Types of Error
System designers must guard against the following types of error:
Missing source documents
Source documents on which entries are omitted, illegible or dubious
Transcription errors
Data preparation errors
Program faults
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