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© 2008 Prentice Hall Business Publishing     Accounting Information Systems, 11/e    Romney/Steinbart

112 of 151

OBJECTIVE 5: SOURCE DATA

Control procedures

Effective handling of source data input by data control personnel

User authorization of source data input

Preparation and reconciliation of batch control totals

Logging of the receipt, movement, and disposition of source data input

Check digit verification

Key verification

Use of turnaround documents

Computer data editing routines

File change listings and summaries for user department review

Effective procedures for correcting and resubmitting erroneous data

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