Output control
Output controls help ensure that system-produced reports and results are complete, accurate, delivered to authorised users and appropriately reviewed. Examples include reconciling output totals to processing records and investigating exception reports. Their design depends on the reporting risk and the reliability of underlying data. Merely creating a report is insufficient if nobody reviews or acts on exceptions.
Worked example
A payroll manager compares the final payroll total with an independently prepared control total and investigates differences before authorising payment.
Common mistake
Do not confuse a system producing a report with an independent review of the report and follow-up.
Where it appears in your exams
| Qualification | Exam | Relationship | Period |
|---|---|---|---|
| ACCA | AA | Direct | September 2026–June 2027 |