Input controls are the important part of overall controls in EDP system. Briefly Explain.

Auditing and Assurance Revision Questions and Answers

Output in computerized information system largely depends on the input data. Input is the key part of total processing control. The major areas where there should be adequate controls are as follows:

i) Transactions and input data should be properly authorized before they are processed the computer. There should be password and ID control for the input data entry. There should be a set authorization process for each type of input data. Each type of input data should be approved a particular person before they are fed into computer for processing.

ii) The computer should be able to read the transactions and input data so that proper and complete record is maintained for the processing.

iii) The system should be such that inputs are not lost, added and duplicated. Any duplication of the data input should be rejected.

iv) No incorrect transaction or input data should be accepted.

v) There should be numbering control. Input data in whatever documented form should be pre- numbered. The computer should not accept any number twice.

vi) There should be batch total controls. It should be ensured that computer does not accept the unmatched totals. All debit entries should be matched with credit entries and total of control accounts and subsidiary accounts are matched

vii) There should be proper control for the editing of the data. The computer should not accept any correction in the input data without proper authorization.

viii) The computer should be able to accept or reject the prescribed input format.



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