Output Controls
Output controls are designed to ensure that information is not lost, misdirected, or corrupted
and that system processes function as intended. For example, daily summaries of
cash disbursements to vendors and inventory receipts should go to managers to report
the status of their operations. Output control can be designed to identify operational
and internal control problems. For example, an exception report derived from the Suppliers
Invoice (accounts payable) file listing past-due liabilities can identify discounts lost
and help management assess the operational performance of the accounts payable process.
Output, however, is not limited to end-of-day reporting. System output is also
needed at intermediate junctures where processing accuracy can be reviewed and verified
and errors can be detected quickly and corrected.