The existence of a path or trail running form system reports back to the inputter or forward to output reports is referred to as a transaction trail. Transactions trails should exist and be retained in accordance with University retention schedules. Input Controls Control is needed to provide reasonable assurance that data entered into the system is authorized, accurate, and complete. Controls should be provided to ensure each source document is correctly entered into the system through the use of batching techniques, reconciling to predetermined control totals, or any other method that accomplishes this control objective. Source documents are marked after entry to assign accountability and protect against re-entry.
Procedures are in place to adequately identify, correct, and resubmit rejected data.
Data entry personnel should not have access to nor custody of related assets. Processing Controls Data entered into a system should be controlled to provide reasonable assurance that data is processed completely and correctly. Output controls Management should be reasonably assured that processed data supports output reports. System users should be provided lists of all transactions entered into the system to facilitate tracing and reconciliation. Output reports should pass a overall reasonableness test before being used for decision support.