Service Corporation hired an independent computer programmer to develop a simplified payroll application. The programmer developed an online database system that minimized the level of knowledge required of the operator. It was based on typing answers to input cues, examples of which follow:

Access routine: Operator access number to payroll file? Are there new employees? New employee routine: Employee name? Employee number? Social Security number? Rate per hour? Single or married? Number of dependents? Account distribution?

Current payroll routine: Employee number? Regular hours worked? Overtime hours worked? Total employees this payroll period? The independent auditor is attempting to verify that certain input validation (edit) checks exist to ensure that errors resulting from omissions, invalid entries, or other inaccuracies are detected during the typing of answers to the input cues.

Required:

Discuss the various types of input validation (edit) controls that the independent auditor would expect to find in the IT system.

Describe the assurances provided by each identified validation check.