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Governance, Risk, Audit & Privacy · Intermediate

Processing Controls

Application controls ensuring data is processed completely and accurately.

Definition

Processing controls include run-to-run totals, reconciliations, programmed edits, limit checks on calculations, and exception reports. They detect errors introduced during processing.

Example

Run-to-run totals confirm all records from the input file were posted to the ledger.

Exam tip

Run-to-run totals are a classic processing control.

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