Input control
Input controls compare incoming data with defined rules or authorisations before or as it enters a system. Examples include validation checks, approval of source documents and totals reconciled to accepted transactions. Their effectiveness depends on the rules, access and follow-up of rejected items. An auditor identifies the risk and tests the actual control rather than assuming software rejects every error.
Worked example
A payroll application rejects a timesheet with an unknown employee number; a supervisor investigates the rejection and corrects the source record.
Common mistake
A valid employee number does not prove the hours or pay rate entered are correct.
Where it appears in your exams
| Qualification | Exam | Relationship | Period |
|---|---|---|---|
| ACCA | AA | Direct | September 2026–June 2027 |