IBM C20-8060 Document and Accounting Controls 1963 free download

File name 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.