- You are required to explain the controls that can be established over completeness of input
Controls over completeness of input seek to ensure that all input data is captured by the system for processing
- Use of batch totals where by the total input data processed is compared with the original batch totals;
- Use of document count edit control to verify where transactions are supported by pre-numbered documents that all the transactions are recorded by reference to the documents utilised.
- By investigating any data rejections to ensure that the reasons are established and where necessary the data resubmitted for processing;
- Manual comparison of input data to output to ensure that all transactions have been recorded;
- Use of hash totals. A hash total is a control total without a defined meaning, such as the total of employee numbers or invoice numbers, that is used to verify the completeness of data. Thus the hash total for the employee listing by the personnel department could be compared with the total generated during the payroll run;
- Use of record count edit control. This is a control total of the number of records processed during the operation of a program.