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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.