Processing control
Processing controls address errors or omissions while a system calculates, updates or transfers accepted data. They can include batch totals, sequence checks, automated calculations and exception reports with documented follow-up. The auditor considers the control’s design, implementation and, where relevant, operation and supporting IT controls. A control objective is distinct from the procedure used to test it.
Worked example
A system compares transaction totals before and after a batch update; a reviewer investigates any difference.
Common mistake
An input validation check alone does not establish that subsequent calculations and updates were accurate.
Where it appears in your exams
| Qualification | Exam | Relationship | Period |
|---|---|---|---|
| ACCA | AA | Direct | September 2026–June 2027 |