Not all authorized transactions are processed. Number transactions, check the numeric sequence, and investigate the reasons for missing numbers. Establish control totals and use the control totals to check the completeness of processing. C28 Require a written independent review to ascertain that number sequence integrity and control totals are in place and used to check the completeness of processing. C29 File each record in a significant and planned sequence to facilitate retrieval during a subsequent review.
Output is incomplete, inaccurate, or inconsistent.
Provide the software capability to scrutinize and analyze data. Incorporate control totals in report summaries. C33 Check the consistency of multiple versions of data. C34 Check report consistency from period to period. Unauthorized individuals tamper with sensitive data and program files.