One of the steps in assessing control risk in computer processing is identifying necessary controls to prevent
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One of the steps in assessing control risk in computer processing is identifying necessary controls to prevent data from being lost, added to, duplicated or altered during processing. An example of this type of control is the:
(a) use of control totals, limit and reasonableness tests and sequence tests.
(b) use of external and internal file labels.
(c) review of data output by data control groups.
(d) authorisation and approval of data in user departments and screening of data by data control groups.
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