The technology summary states that there are two different types of process controls that are automated controls and manual controls. Ability, training, and diligence of the data entry person determine the efficiency of the manual control. The data entry person should know the approval that is valid and document that is not properly approved. The person should compare the input data with the master data to correct the errors in the input data. In automated controls, all the controls of the firms will be performed by the computer system. Digital signatures, electronic approvals, programmed edit checks, and comparing input data with the master data are included in the automated controls. To describe: The impact that pervasive and general controls have on the effectiveness of controls.

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Chapter 9, Problem 6P

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The technology summary states that there are two different types of process controls that are automated controls and manual controls. Ability, training, and diligence of the data entry person determine the efficiency of the manual control.

The data entry person should know the approval that is valid and document that is not properly approved. The person should compare the input data with the master data to correct the errors in the input data.

In automated controls, all the controls of the firms will be performed by the computer system. Digital signatures, electronic approvals, programmed edit checks, and comparing input data with the master data are included in the automated controls.

To describe: The impact that pervasive and general controls have on the effectiveness of controls.

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