Acca aa s21 Notes

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5. Output controls
Output controls ensure that the results of the processing are complete and accurate. When 
batch 
processing
is used, agreeing the total of the output to the pre-determined control total of the input is 
a control over the completeness and accuracy of processing the data. If it does not agree, it must be 
investigated. An ‘exception report’ may show:
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‘data no file’ giving rise to rejected transactions (eg a payslip for a new employee not generated 
because the employee is not yet on the payroll), or
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‘file no data’ flagging that input may be missing (eg no hours for an employee who has left but 
has not yet been taken off the payroll).
Controlled resubmission of rejected transaction is also an output control.
Output controls should also ensure that the results of processing are properly distributed. Output may 
be seen on a VDU/screen (that would be soft output), or could be printed (that’s hard output). Control 
over access to output can be established by the use of passwords if displayed on a VDU. If it’s printed, 
then you rely on the normal confidential ways of distributing confidential printed material: it should 
be put in envelopes, there should be a check on the number of copies produced, the date of 
production of the printout should also be present otherwise you can get confused between different 
editions, and the pages should be numbered. If the pages aren’t numbered, you won’t know whether 
or not you got all the printout, some printouts put ‘End of Report’ at the bottom of the last page so 
users know that some pages haven’t become detached.