Listed below are a number of errors or irregularities pertaining to application controls in an EDP system:

1. An incorrect file is updated.

2. Output is distributed to unauthorized users.

3. Input data are duplicated during handling.

4. Processing errors are made on valid input data.

5. Valid data are improperly converted into machine-sensible form.

6. Illogical or unreasonable input is processed.

7. Erroneous data are not corrected and resubmitted for processing.

8. Unauthorized data are converted into machine-sensible form.

9. Output control totals do not agree with input or processing controls.

10. Output data does not agree with original source documents.

Required:

For each error or irregularity identify

(a) the control procedures that should prevent or detect such occurrences and

(b) the category of application controls (input, processing, and application) that is involved.