These forms should be pre-numbered to facilitate good internal control. When transferring a batch of source documents to data processing a batch control form should be prepared and attached to the batch. When the processing department receive the batch it should be validated by checking that the information on the batch control form conforms to that in the source documents. A data transfer log is input, which contains the information on the control form, and an acknowledgement that the processing dept have validated it. The data on the source documents is then keyed in to the computer, and some form of key verification is performed.
Key verification refers to the process of checking that data was correctly keyed in.
This enables verification of codes keyed in by the processing staff. Paperless Input Systems Paperless input systems are invariably on-line systems. As transactions occur they are keyed into the computer without reference to a source document. This undoubtedly saves time but does pose internal control problems, as the segregation of duties between data capture and data entry is forgone. Other internal control procedures must be implemented to compensate for this.