Page 26 - Auditinf Electronic System

■ Programmed edit checks:
• Completeness check:

Examines the data input to ensure that all critical fields contain values.
• Field check:

Examines a field to determine whether it contains the appropriate type of data
(alpha or numeric).
• Sign check:
Examines a field to determine whether the amount sign is correct (positive or
negative).
• Limit check:
Examines a field to determine whether the amount is ≤ a prescribed upper limit or
≥ a prescribed lower limit.
• Range check:
Examines a field to determine whether the amount falls within prescribed range.
)Discount allowed from 20-25%)
• Reasonableness check:

Compares the data in a field with data in related fields to determine whether the
value is reasonable. (date field do not contain names)

• Validity check:

Compares the data in a field with a predetermined set of authorized values to ensure
the field contains valid data. (date field can’t accept zero values)

■ Input error correction: source documents containing errors detected during input
are corrected and resubmitted before being processed.

D/1: Processing Controls:

Designed to prevent or detect and correct errors that occur during processing

▪ Validation: Identifiers are matched against master files to determine existence.

For example, any accounts payable transaction in which the vendor number does
not match a number on the vendor master file is rejected.

▪ Completeness.: Any record with missing data is rejected.

▪ Arithmetic controls. Cross-footing compares an amount to the sum of its

components. Zero-balance checking adds the debits and credits in a transaction
or batch to ensure they sum to zero.

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‫جميع الحقوق محفوظة ـ الإعتداء على حق المؤلف بالنسخ أو الطباعة يعرض فاعله للمسائلة القانونية‬