|C20-8060_Document_and_Accounting_Controls_1963.pdf||IBM Data Processing Techniques
Document and Accounting Controls Design
This manual describes major control techniques for tape, RAMAOR)
and unit record systems. It is assumed that the reader has an under-
standing of data processing equipment.
A number of different control techniques are discussed. These are
categorized by those which are established and used inside the data
processing installation and those established and used outside the
installation. Each technique is explained in terms of what it is and where
it might be used.
Controls inside the installation are further discussed by (1) type of proc-
essing operation - punching, sorting and merging, summarizing, report
preparation, calculation and posting, (2) those which are machine built-in
checks and controls, and (3) those which surround the audit trail.|