Para 3.22.56 — MSO (Audit)
Original Rule Text
3.22.56 The objective of input controls is to ensure that the procedures and controls reasonably guarantee that
(i) the data received for processing are genuine, complete, not previously processed, accurate and properly authorized; and
(ii) the data have been entered accurately and without duplication. Input control is extremely important because the most important source of error or fraud in computerised systems is incorrect or fraudulent input. Controls over input are vital to the integrity of the system.
What This Means
Input controls are designed to ensure that data entering a computer system is genuine, complete, not previously processed, accurate, and properly authorised. They also ensure that data entry itself is accurate and free of duplication. Input control is extremely important because incorrect or fraudulent data entry is the most common source of errors and fraud in computerised systems. If input data is wrong, even a perfectly functioning system will produce wrong outputs.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Input controls ensure data is genuine, complete, accurate, authorised, and not duplicated
- 2Incorrect or fraudulent input is the most common source of error and fraud in computerised systems
- 3Data must not be previously processed to prevent duplicate entries
- 4Controls over input are vital to the integrity of the entire system
- 5Both the source data and the data entry process must be controlled
Practical Example
In a government pension disbursement system, input controls ensure that each pension payment order is authorised by the sanctioning authority before being entered, that the pensioner's ID and bank details are verified against the master file, that the same payment order cannot be entered twice (preventing duplicate payments), and that data entry clerks cannot enter amounts exceeding defined limits without supervisor approval. When a clerk accidentally tries to enter the same payment order number a second time, the system rejects it with a duplicate entry error.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why is input control considered more important than processing control?▼
What are common types of input errors in government systems?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.