Bpp learning Media is an acca approved Content Provider

output 
should be set up so that they, too, are complete and correct. 
6.2.1 Input controls
Input controls 
should ensure the 
accuracy, completeness and validity 
of input. 
(a) 
Data verification 
involves ensuring data entered matches source documents. 
BPP Tutor Toolkit Copy

---

PART C: ACCOUNTING AND REPORTING SYSTEMS, CONTROLS AND COMPLIANCE 
 
254
 
(b)
 
Data validation 
involves ensuring that data entered is not incomplete or unreasonable. Various 
checks can be used, depending on the data type. 
(i) 
Check digits
. A digit calculated by the program and added to the code being checked to 
validate it, eg modulus 11 method 
(ii) 
Control totals
. For example, a batch total totalling the entries in the batch 
(iii) 
Hash totals
. A system-generated total used to check processing has been performed as 
intended 
(iv) 
Range checks
. Used to check the value entered against a sensible range, eg statement of 
financial position account number must be between 5,000 and 9,999 
(v) 
Limit checks
. Similar to a range check, but usually based on a upper limit, eg must be 
less than 999,999.99 
Data may be 
valid 
(for example in the 
correct format
) but still 
not match source documents
. 
6.2.2 Processing controls 
Processing controls
should ensure the 
accuracy and completeness of processing
. Programs should be 
subject to development controls and to rigorous testing. Periodic running of test data is also 
recommended. 
6.2.3 Output controls
Output controls
should ensure the accuracy, completeness and security of output. The following 
measures are possible. 

Investigation and follow-up of error reports and exception reports 

Batch controls to ensure all items processed and returned 

Controls over distribution/copying of output 

Labelling of disks/tapes 
6.2.4 Back-up controls 
A