The president of l&M Electric, a large regional utility, has asked that you perform a special engagement unrelated to the financial statement audit: Audit the customer payment system but with emphasis on data entry and data transmission at local branch offices. Customers may send their payments to the central office or may pay in person at any of the company's 25 branch locations. When a customer pays a utility bill at a branch office, an employee enters the payment immediately into the branch payment system via a workstation that is connected on-line to the company's main office. l&M divides the branch office collection procedures into three categories: data entry, data transmission, and data processing.

Required: 

List data entry control objectives and, for each, briefly describe control techniques to accomplish each objective.