Processing controls
Processing controls exist to ensure that all data input is processed correctly and that data files are appropriately updated accurately in a timely manner. The processing controls for a specified application program should be designed and then tested prior to ‘live’ running with real data. These may typically include the use of run-to-run controls, which ensure the integrity of cumulative totals contained in the accounting records is maintained from one data processing run to the next. For example, the balance carried forward on the bank account in a company’s general (nominal) ledger. Other processing controls should include the subsequent processing of data rejected at the point of input, for example:
A computer produced print-out of rejected items.
Formal written instructions notifying data processing personnel of the procedures to follow with regard to rejected items.
Appropriate investigation/follow up with regard to rejected items.
Evidence that rejected errors have been corrected and re-input.