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farendrn farendrn
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2 years ago
The most important output control is

▸ distribution control, which assures that only authorized personnel receive the reports generated by the system.

▸ review of data for reasonableness by someone who knows what the output should look like.

▸ control totals, which are used to verify that the computer's results are correct.

▸ logic tests, which verify that no mistakes were made in processing.
Textbook 
Auditing and Assurance Services

Auditing and Assurance Services


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12Jfiscus12Jfiscus
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