Para 3.22.65 — MSO (Audit)
Original Rule Text
3.22.65 These controls are incorporated to ensure that the computer output is complete, accurate and correctly distributed. It may be noted that weakness in processing may sometimes be compensated by strong controls over output. A well-controlled system for input and processing is likely to be completely undermined if the output is uncontrolled. Reconciliation carried out at the end of the output stage can provide considerable assurance over the completeness and accuracy of earlier stages in the complete cycle.
What This Means
Output controls ensure that computer-generated results are complete, accurate, and distributed to the right people. Strong output controls can sometimes compensate for weaknesses in processing, but weak output controls can completely undermine even well-controlled input and processing. The reconciliation performed at the output stage provides substantial assurance about the completeness and accuracy of the entire processing cycle from input through final output.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Output controls ensure computer output is complete, accurate, and correctly distributed
- 2Weak output controls can undermine even strong input and processing controls
- 3Strong output controls can partially compensate for processing weaknesses
- 4Output reconciliation provides assurance over the entire processing cycle
- 5Output controls are the final checkpoint before results are used for decision-making
Practical Example
A government accounts office generates monthly expenditure reports for all departments. The output controls include: reconciling the total expenditure in the report against pre-processing control totals, checking that reports for all 15 departments were produced (completeness), verifying that each department receives only its own report and not another department's (correct distribution), and confirming that the report pages are sequentially numbered with no gaps. The accounts officer signs off on the reconciliation before reports are distributed, providing final assurance that the data is reliable.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
How can output controls compensate for processing weaknesses?▼
What happens if output is distributed to the wrong person?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.