Source Document Controls Validation Controls

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Data Coding Controls Input Error Correction

02 05

Batch Controls Generalized Data Input Systems

03 06

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 PURCHASE
ORDERS

RECEIVING
REPORTS

 It is a type of control that used physical source documents to initiate transactions.

 Source documents are the original record of a transaction and use as evidence of a
particular business transaction.
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Control Procedures over Source Documents

1. Use prenumbered source documents

2. Use source documents in sequence
3. Periodically audit source documents
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1. Use prenumbered source documents

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2. Use source documents in sequence

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3. Periodically audit source documents

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These are checks on the integrity of data codes used in processing.
3 Types of Transcription errors: 2 Types of Transposition errors:
1. Addition errors 1. Single transposition errors
2. Truncation errors 2. Multiple transposition errors
3. Substitution errors 7
 3 types of Transcription Errors:

Addition Errors Truncation errors Substitution errors

occurs when an extra digit occurs when a digit or are the replacement of
or character is added to character is removed one digit in a code with
from the end of a code.
the code. another.
Example:
Example:
Inventory item number Example:
Code Number
83276 83276
83276
832766 8327 83266
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 2 Types of Transposition Errors

Single transposition errors Multiple transposition errors

occur when two adjacent digits are occur when non adjacent digits are
reversed. transposed.

Example: Example:
83276 83276
38276 87236

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It means processing multiple transactions or input data at the same time.

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2 Documents that are used to accomplish batch controls

Batch Transmittal Sheet

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Batch Control
Process
 END USER DATA PROCESSING

Batch Batch Date Time Recorded Control Hash Submitted Returned Error Reconciled
# # by total Total Code by
Date Time Date Time

Batch Control Log

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It refers to a simple control technique that uses
nonfinancial data to keep track of the records in a batch.

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 Example of Hash Total:
In the example below, the sales order number (SO#) field
for an entire batch of sales order records is summed to
produce a hash total.
SO#
14327
67345
19983
88943
96543
4537838

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 This control is intended to detect errors in
transaction data before the data are
processed.
 This control prevents users from submitting
the wrong type of data.
 It validates the user input data to ensure that
useless, unauthenticated, or contradictory
data don't get stored.
3 Levels of Input Validation Controls:
1. Field Interrogation
2. Record Interrogation
3. File Interrogation
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 This must be a controlled process to ensure that
errors are dealt with completely and correctly.
 Immediate correction, create an error file, and
reject the batch
3 Common Error-Handling Techniques:
1. Immediate Correction
2. Create an Error file
3. Reject the Batch

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 This technique includes centralized procedures to manage
the data input for all the organization’s transactions
processing system.
 It ensures that each AIS application applies a consistent
standard for data validation.
It improves systems development efficiency.
4 Components of GDIS: (1) Generalized Validation Module, (2)
Error file, (3) Error reports, and (4) Transaction log 18