For example, the value of a particular sales invoice is ought to be compatible with the sales amount of tax being charged on the invoice (ACCA, 2011).
Processing controls are attached with developing varied programmed routines (Pearson, n.d.). This particular system acts as an effective specific control in the form of supporting the managers or the supervisors to adopt and apply routine decisions. Specially mentioning, it contributes in maintaining the reliability of data by extracting valuable data from a specific database to compile various important reports. These reports can be reckoned as financial statements, sales analyses and inventory-level based details among others (Collins, 2015).
It is regarded as an efficient interactive system, which tends to gather, incorporate and analyze data from varied sources. More importantly, it aids in supporting the business managers of an organization to make several routine decisions. The maintenance of data reliability through this particular system could be better understood from the adoption as well as application of relevant decisions while operating different business functions (Collins, 2015).
Output controls mainly relate to work upon the performance of the transactions whether input or output. This specific control relating to output segment helps in preserving accuracy and determining the completeness of the different processing outputs. It will be vital to mention that the conception of run control totals would aid in ensuring greater data reliability in the form of various ways. These ways entails authorizing all such data transactions that are already processed, ensuring that no such transactions are being omitted also making sure that unlawful transactions are being added (Alkhatib & Labban, n.d).
The perception of DDBS is identified to be dissimilar to that of centralized database system. This is mainly owing to the reason that