Note that most of the controls relate to input, since entering incorrect data into a system always leads to incorrect results. Be prepared to discuss how the following controls can prevent, or correct and detect, these problems. If a certain control is not appropriate for a given problem explain why. An incorrect account number is entered into the system. Each number represents a different valid account.
Redundant data check A key data field is left blank.
For example, a banker forgets to enter the interest rate on a loan receivable. Prompting When entering a social security number into a system, the person omits the last digit. Preformatting Key verification Check digit verification When asked to enter the number of credit hours for ATG 383, a student inadvertently records 9 rather than 3. Both are valid account numbers. Control account reconciliation Listed below are 6 controls that would typically be performed during the entry of a sales order.