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deficiency: Purchase invoices are input daily by the purchase ledger clerk and due to his experience, he does not utilise any application controls.
Without application controls there is a risk that invoices could be input into the system with inaccuracies or they may be missed out entirely.
Recommendation: The purchase ledger clerk should input the invoices in batches and apply application controls, such as control totals, to ensure completeness and accuracy over the input of purchase invoices.
Maam for some reason i have never been able to understand the concept surrounding batch totals and application controls, could you give like a numerical real life sorts example?
Sorry maam for asking so many no.of questions
See page 80 of the notes for examples of application controls over input.