The Western Savings and Loan Association, a client of yours, recently installed a new online, real- time computer system. Each teller in the association’s main office and seven branch offices has an online input/ output terminal. Customers’ mortgage payments and savings account deposits and with-drawls are recorded in the accounts by the computer from data input by the teller at the time of the transaction. The teller keys the proper account by account number and enters the information in the terminal keyboard to record the transaction. The accounting department at the main office also has input/ output devices. The computer is housed at the main office. In addition to servicing its own mortgage loans, the association acts as a mortgage- servicing agency for three life insurance companies. In this latter activity, the association maintains mortgage records and serves as the collection and escrow agent for the mortgagees (the insurance companies), who pay a fee to the association for these services.

Required
You would expect the association to have certain internal controls in effect because an online, real- time computer system is employed. List the internal controls that should be in effect solely because this system is employed, classifying them as
a. Those control pertaining to input of information.
b. All other types of computer controls.