Compare and contrast input controls, process controls, and output controls
It is important to understand the relationship between Input controls and Information system. Application controls are controls over the input, processing, and output functions .All three input controls, process controls, and output controls are implemented for ensuring that
1 input data is complete, accurate and valid
2 the internal processing produces the expected result
3 processing accomplishes the desired tasks
4 output reports are protected from disclosure
All these control help to ensure data accuracy, completeness, validity, verifiability, and consistency, So that whenever data needed ,there must be integrity and availability of the application and its associated data
How are these controls used to ensure data integrity in accounting information systems?
These controls used to ensure data integrity in accounting information systems
Input control could be followed by this way,
- Input Authorization
- Batch Controls and Balancing
- Error Reporting and Handling
- Batch Integrity in Online or Database systems
Processing control could be followed by this way,
- Data Validation and Editing Procedures
- Processing Controls
- Data File Control Procedures
In output biggest concern is; Did the information distributed get to the appropriate recipient? So as an auditor you will need to ask the questions; Where was the sensitive report printed? Was distribution controlled? How long are the sensitive reports retained and are they stored in a protected environment? And by that I mean are they protected from disclosure? (That’s another name for confidentiality.)
As an IT auditor it is your responsibility to determine if the application controls in place, satisfy the requirements of the RPO and RTO in the business impact analysis.
