―Most errors in computer based accounting systems can be traced to faulty input. Controls over the completeness and validity of all inputs are vital. Control over data conversions, controls over rejections and their correction and reprocessing, batch controls and computer edit controls affect both completeness and validity‖. Required: What controls can be established over validity?

Controls over validity
These controls seek to ensure that only valid transactions are processed. The controls that management can put in place include:
Validity checks in the hardware. This consists of the hardware that transmits or receives data comparing the bits in each byte to the permissible combinations in order to determine whether they constitute a valid structure;
Reasonableness tests which check the logical correctness of relationships among the values of data items on an input and the corresponding master file record. For example if employees work only for eight hours, a reasonableness test could be performed to determine that no employee is credited with more than eight working hours. Such control will check for the validity of the input data;
Validity checks- these are tests of identification numbers or transaction codes for validity by comparison with items already known to be correct or authorised. For example KRA PIN numbers can be compared with the PIN numbers in the personnel records

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