Input, Processing, and Output Controls
Classify the control by whether it protects data entering, moving through, or leaving the system.
Input controls
Input controls help ensure data entering the system is authorized, complete, accurate, and valid.
Processing controls
Processing controls help ensure transactions are processed completely and correctly.
Output controls
Output controls protect reports and results, including distribution, review, reconciliation, and confidentiality.
Exam strategy
Entry equals input, transformation equals processing, result equals output.
The takeaway
Application controls can be mapped cleanly to input, processing, and output stages.
Related Summit resources
FAQ
What is the core idea?
Application controls can be mapped cleanly to input, processing, and output stages.
What should you identify first?
Classify the control by whether it protects data entering, moving through, or leaving the system.
Why does this matter on the CPA Exam?
Organize application controls by where they operate in the transaction flow.