Error listings in Internal control

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  • #161194
    hav2pass
    Member

    Are error listings an input or output control? My book says it is an input control but I don’t understand why?

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  • #292104
    NotAnother74
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    It is an input control, IMO, because you have to think of “garbage in, garbage out” usually errors are due to data entry, which is an input. Say on the error listing there is a description that says “ending total assets do not equal ending liabilities and equity”. After you research why, you realized someone transposed a number when typing it in the system, i.e. and input control. Someone “input” the wrong information.

    I guess it's easy to think that it is an output control since a listing or report is normally something that is produce out of a system. However, the listing or report is CAUSED by input errors or lack of input.

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    #292105
    hav2pass
    Member

    Thank you for clarifying this so nicely. Yes, now I do see it.

    Best of luck with your studies!

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