Refer to case 10-1. Using the bill-payment-by-telephone system, customers enter the following data:

a. customer number

b. account number

c. creditor number

d. amount to be paid to creditor in cents

e. date when amount is to be paid An automated teller requests each data item on a step-by-step basis. After the date when the amount is to be paid has been entered, the teller asks for a new creditor number. Note, creditor numbers must be authorized for customers. They must write or telephone the savings and loan association at a prior time, and new creditor numbers for the customer will be entered into the system. Customers also have special instructions that they can enter using the TouchTone telephone-for example:

a. by entering \#9\# when a creditor number is requested, the customer terminates data entry

b. by entering \#8\# they can obtain their account balance

c. by entering \#4\# the automated teller will repeat the last transaction entered Required: Identify the types of input errors that a customer could make when using the system. What controls could be used to prevent, detect, or correct these errors?

Case 10-1 

You are the manager of the internal audit of a savings and loan association that has decided to install a bill payment by telephone system for its customers. The system will allow customers to telephone a number to enter the system, record bill payment transactions they wish to make within the next 30 days, and transfer funds between savings and checking accounts. A voice feedback system will instruct customers on how to complete each step of a transaction; for example, record the date of a payment and the amount to be paid. Note, all data is to be entered using a Touch-Tone telephone.