At a meeting of the corporate audit committee attended by the general manager of the products division and you, representing the internal audit department, the following dialogue took place:
• Jiang (committee chair): Mr. Marks has suggested that the internal audit department conduct an audit of the computer activities of the products division.
• Smith (general manager): I don’t know much about the technicalities of computers, but the division has some of the best computer people in the company.
• Jiang: Do you know whether the internal controls protecting the system are satisfactory?
• Smith: I suppose they are. No one has complained.
• What’s so important about controls anyway, as long as the system works?
• Jiang turns to you and asks you to explain IT control policies and procedures.

Required:
Address your response to the following points:
a. State the principal objective of achieving control over
(i) Input,
(ii) Processing, and
(iii) Output.
b. Give at least three methods of achieving control over
(i) Source data,
(ii) Processing, and
(iii) Output.