Question

Match each of the following input controls with the description or type of error that might be detected by this control (numbers 1 − 11). Each input control relates to only one description or type of error.

1. Authorization and approval controls

2. Limit and reasonableness tests

3. Valid sign tests

4. Valid character tests

5. Check digit

6. Missing data tests

7. Hash totals

8. Batch totals

9. Data entry and formatting

10. Record count

11. Error correction and resubmission procedures

Match each of the options above to the items below.

* Data values exceed or fall below some predetermined limit. 


Comparing number of payroll transactions received for processing with the number of transactions entered into a transaction file.

Data fields have the appropriate positive or negative sign.

Sum of a data field that has numerical significance (such as the total of hours worked).

Ability of data entry personnel to correct data conversion errors in a timely fashion.

Computer may automatically generate and authorize transactions.

A numerical field appended to another numerical field to ensure accurate input of data.

Sum of a data field that has no numerical significance (such as the total of employee numbers).

Data fields have the appropriate numeric or alphabetic characters.

Data conversion personnel will not fail to enter data in a particular field.

Data are inadvertently input in an incorrect field.

Answer 1

Input Control	Type of Error Description	Explanation
1. Authorization and approval controls	Computer may automatically generate and authorize transactions.	This Control, Help to curb the Unauthorised or automatic generated transactions.
2. Limit and reasonableness tests	Comparing number of payroll transactions received for processing with the number of transactions entered into a transaction file.	Under This, Auditors sets the reasonablenees of the Transaction and set a limit in particular scenario. With the compariosin, the auditor can check the reliability of the trnascations occurred has been all accounted or not.
3. Valid sign tests	Data fields have the appropriate positive or negative sign.	As the Error shows clearly, The Field should have proper sign as required.
4. Valid character tests	Data fields have the appropriate numeric or alphabetic characters.	To Control the Exact character in particular filed, for example if PAN denotes AAAAA0000A, where A denotes alpha and 0 denotes numeric, with this it helps to curb the invalid entry of character in particluar field.
5. Check digit	A numerical field appended to another numerical field to ensure accurate input of data.	AS where, Start date should be earlier than End date. With this input control, check the correct digit is entered in start tab and end tab.
6. Missing data tests	Sum of a data field that has numerical significance (such as the total of hours worked).	It apply on both numeric and alpha characters. If the Data is not filed it will show the error.
7. Hash totals	Sum of a data field that has no numerical significance (such as the total of employee numbers).	The Purpose of this Input control mostly used in personal Data, to determine the change in sheet has been made or not. It simply sums the Unnumeric value of the Sheet, to determine the same.
8. Batch totals	Comparing number of payroll transactions received for processing with the number of transactions entered into a transaction file.	It compares the Batch Total is matched as stated by sum up the individual value.
9. Data entry and formatting	Data are inadvertently input in an incorrect field.	This Points out the data entered in incorrect field, Like if name is entered in Account Number Field.
10. Record count	Data values exceed or fall below some predetermined limit.	This Control, Keep an eye over the no. of counts in a particular filed.
11. Error correction and resubmission procedures	Ability of data entry personnel to correct data conversion errors in a timely fashion.	This highlight the error and proceeds for resubmission, Just as in Any online form where field if any left blank or incorrectly field, while submission it always show the error.