Simple batch computer systems deal with one component of an organization at a time, such
as payroll or billing. Advanced applications involve immediate update utilizing a companywide
database, performing multiple functions simultaneously (EDP Audit Guidelines:
EDP Environments—on-line computer systems; and EDP Environments—database systems).
Of course, you will encounter variations between simple batch and the most
advanced systems. For example, terminals and workstations are commonly used for data
entry; but the transactions collected on disks for batch update or terminals may be for
enquiry about the status of balances (e.g., perpetual inventory), while update is still by
batch. Further, while some processing may be updated immediately, such as order entry,
other applications in the same company, such as payroll that has a natural periodic cycle,
could be batch-processed