B.

Control procedures that should be followed in the

preparation of input data are:

• Systems specification documenting all necessary

steps in the preparation should be written and
used.
• Serial controls should be logged.
• Signature approvals should be received and
accounted for.
• A peso-value unit should be prepared for a batch or
a processing period and compared with the totals
processed.
• Data to be entered into the system should be
verified.
• An editing procedure should be followed whereby
all input information is compared with tables of
valid codes, tested for the presence of certain alpha
or numeric characters, and so forth.
• Check digits should be used whenever possible.
• All rejected items in the editing procedure should
be listed with references and their disposition
accounted for.
• Specific procedures should be established for the
delivery of data to the computer department.
2. Processing Controls
a. File labels
b. Trailer labels
c. Sequence tests
d. Proof totals
 Monetary totals
 Hash totals
e. Cross-footing tests
f. Exception listings
g. Transmittal record
h. Console messages