Para 3.22.62 — MSO (Audit)
Original Rule Text
3.22.62 Processing controls within a computer application should ensure that only valid data and program files are used, that processing is complete and accurate and that processed data has been written to the correct files. Assurance that processing has been accurate and complete may be gained from performing a reconciliation of totals derived from input transactions to changes in data files maintained by the process. The auditor should ensure that there are controls to detect the incomplete or inaccurate processing of input data.
What This Means
Processing controls within an application should ensure three things: only valid data and program files are used, processing is complete and accurate, and processed data is written to the correct files. One key way to verify accuracy is by reconciling totals from input transactions against changes recorded in data files. The auditor should confirm that controls exist to detect any incomplete or inaccurate processing of input data.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Only valid data files and program files must be used during processing
- 2Processing must be both complete (all records handled) and accurate (correctly handled)
- 3Processed data must be written to the correct output files
- 4Reconciliation of input totals against data file changes confirms processing accuracy
- 5Controls must exist to detect incomplete or inaccurate processing
Practical Example
A government expenditure system processes 200 payment vouchers daily. The system first verifies it is using the current version of the accounts master file (valid files check). After processing, the total debits recorded in the expenditure ledger file are reconciled against the total value of the 200 input vouchers. If the input total was Rs. 45 lakhs but only Rs. 43 lakhs appears in the ledger, the system flags a Rs. 2 lakh discrepancy — indicating two vouchers were not processed or were processed incorrectly. The error log helps identify which specific vouchers need investigation.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What is reconciliation of input totals against data file changes?▼
Why is writing data to the correct file important?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.