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Governance, Risk, Audit & Privacy · Intermediate

Output Controls

Application controls ensuring output is complete, accurate, and distributed only to authorized recipients.

Definition

Output controls include report distribution logs, reconciliation of control totals, secure handling of sensitive printouts, and retention and disposal rules.

Example

Payroll registers are reconciled to input totals and distributed only to payroll managers.

Exam tip

Output controls address confidentiality as well as accuracy.

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