Para 3.22.60 — MSO (Audit)
Original Rule Text
3.22.60 Processing controls ensure complete and accurate processing of input and generated data. This objective is achieved by providing controls for:
(i) adequately validating input and generated data;
(ii) processing correct files;
(iii) detecting and rejecting errors during processing and referring them back to the originators for re-processing;
(iv) proper transfer of data from one processing stage to another; and
(v) verifying, during or after processing, the control totals established prior to processing.
What This Means
Processing controls ensure that both input data and system-generated data are processed completely and accurately. They achieve this through five mechanisms: validating input and generated data during processing, ensuring the correct files are being processed, detecting and rejecting errors and referring them back to originators for correction, properly transferring data between processing stages, and verifying control totals established before processing against results after processing.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Processing controls ensure complete and accurate processing of input and generated data
- 2Input and generated data must be adequately validated during processing
- 3The system must verify it is processing the correct files
- 4Errors detected during processing must be rejected and sent back to originators
- 5Control totals established before processing must be verified during or after processing
Practical Example
A government payroll system processes monthly salary for 5,000 employees. Before processing begins, the control total of gross salary from the input file is recorded as Rs. 12.5 crore. During processing, the system validates each record — rejecting entries with invalid employee codes and flagging any salary calculation that exceeds the pay scale maximum. Records with errors are rejected and listed in an error report for the establishment section to correct and resubmit. After processing, the system compares the output total against the pre-processing control total to ensure all records were processed. The data is then correctly transferred to the accounts module.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What does 'processing the correct files' mean?▼
Why must errors be referred back to originators?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.