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 …
showed first 75 words of 796 total

showed last 75 words of 796 total
…is valid. It can never be guaranteed to give us correct information as the following examples show: "A student's DOB is 02/01/87". The data falls within a valid range and is entered in the correct format. However, her actual DOB is 02/10/87! "The market research questionnaire data we collected shows that 95% of the population eats soup twice a day". However, this research was carried out outside a soup kitchen! Remember valid data can lead to inaccurate information.