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Group A: Output Controls

OUTPUT CONTROLS
DEFINITION
Designed to ensure that information is not lost, misdirected or corrupted and
the system processes function as intended. It can also be designed to
identify operational and internal control problems. It is needed at the
intermediate junctures where processing accuracy can be reviewed and
verified and errors can be detected quickly and corrected.
An important element of output control is the maintenance of an audit trail.
Details of transaction processing produce an intermediate points can provide
an audit trail that reflects activities through every stage of operations.
Examples:
a. Accounts Receivable Change Report
b. Transaction Log
c. Transaction Listing
d. Log of Automatic Transaction
e. Unique Transaction Identifiers
f. Error Listing
g. Testing Output Controls
Data processing output creates the following risks of error, and these are the:
a. Accounting System, where in output received by the user may be
inaccurate or incomplete and output received by the user may be
improperly classified, and;
b. Control Procedures, where in output may be distributed or displayed
to unauthorized individuals. However, these risks can be reduced by
the use of controls that meet the following objectives.
PREVENTION OBJECTIVE: to ensure that output is not distributed or
displayed to unauthorized persons. These risks are controlled by output
handling procedures and terminal display controls
Output-Handling Procedures. Procedures for the distribution of output
should be described in the operations documentation of each application so
that all output will be distributed as authorized.
Distribution checklist: A checklist should identify each item of output
and the authorized recipient of each item of output. The checklist serves as a
guide to the routing of output.
Distribution Schedule: A distribution schedule will indicate the
frequency of report preparation and distribution. Ensure reports are
distributed on a timely basis, and by the user to ensure that expected
reports are received on time.

Group A: Output Controls

Transmittal sheets: a transmittal sheet should be attached to each copy


of the output. It should identify the name of the report, the name of the
individual recipient and the department and mailing address.
Report release forms: a report release form requires that the recipient
sign it to acknowledge receipt of output. It ensures that sensitive output is
delivered as intended and reminds the recipient of the need to keep the
output secure.
DETECTION OBJECTIVE: to ensure that inaccurate or incomplete output,
and the distribution of output to unauthorized users, are detected. The
control group and the user should share the responsibility for the detection of
errors in output or in the distribution of output.
Control group procedures
-the control group should perform the following reviews and reconciliations:
the output of each application, including processing activity output and
control totals , should be reviewed for completeness and accuracy.
Processing transaction logs should be compared with input or terminal
transaction logs.
The distribution log should be reconciled to the distribution checklist to
ensure that output has been distributed as authorized.
User Procedures
-the user department should carefully review all output received and should
perform whatever tests that are necessary to ensure that output is complete
and received on a timely basis. User reviews include:
Review the transmittal sheet to determine whether the output description
matches the accompanying output.
Review the distribution schedule to determine whether all reports and
other documents have been received on a timely basis.
Review the listing of transactions processed and compare it with a listing
of source transactions. This comparison provides assurance that all
authorized source transactions have been processed.
Review a listing of all computer generated transactions to ensure that they
are in accordance with the form and authorization included in the application
programs.
Review a schedule of master file changes, including file maintenance, to
determine whether the changes appear reasonable and proper.
CORRECTION OBJECTIVE: to ensure that errors detected in output are
properly corrected and resubmitted to data processing on a timely basis.
Error correction and resubmission procedures
-error correction and submission procedures should include the following
controls:

Group A: Output Controls

errors should be transmitted to the department designated as being


responsible in the operations documentation.
Error correction and resubmission should follow written procedures in the
operations and user documentation
error logs should be maintained by the control group and the user
departments. The error logs should be reviewed periodically to ensure that
established procedures for the correction and resubmission of errors have
been followed on a timely basis.
Open items on the error logs should be aged periodically. An error aging
report should be produced and used as a basis for follow-up of uncorrected
errors.

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