Реферат: Untitled Essay Research Paper In accounting systems

· Check digit verification

· Checks in the size of file and records

· check on mode of the file

· Check on consistency of fields in files

· Range tests on numbers and values

· Hash totals

· Control record checks

· Sequence checks to ensure that records are entered in the right

order

· Error logs which contain a record of all errors that have occurred

during the processing of the data.

· Transaction logs which contain a record of each transaction that has

been made. This provides an audit trail for the auditor. The transaction

log would contain where a particular transaction originated and who initiated

it.

File checks are the controls to ensure that the integrity of the files that

hold the data for the organization remain intact during processing. Some

file checks are

· Use of header tables to identify files

· Use of trailer labels to ensure that the record is completely read.

· Arithmetic proof of the validation of certain fields by checking them

with other fields in the recordOutput controls

The outputting of processed data also has certain controls.

These output controls are used to ensure the completeness, accuracy and

timeliness of the output on screen, printed form as well as on storage media.

Some output control procedures are

· Initial screening of the output to detect obvious errors

· Output should only be distributed by authorized persons to authorized

persons.