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Processing ControlsCMA 691 4-2
Unless adequate controls are implemented, the rapid ad- vance of computer technology can reduce a firm's ability to detect errors and fraud. Therefore, one of the critical responsibilities of the management team in firms where computers are used is the security and control of infor- mation service activities.
During the design stage of a system, information system controls are planned to ensure the reliability of data. A well-designed system can prevent both intentional and unintentional alteration or destruction of data. These data controls can be classified as (1) input controls, (2) processing controls, and (3) output controls.
Required:
For each of the three data control categories listed, pro-vide two specific controls and explain how each control contributes to ensuring the reliability of data. Use the following format for your answer.
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