One of the issues you are reading about this week is input controls. Some would argue that input controls are the most critical part of the data environment. Errors that are caught at this stage can possibly be dealt with more efficiently because minimal processing has occurred. A couple of questions for you to consider:
1) Do you agree with the contention above, that input controls are the most crucial?
2) What types of input controls have you experienced? If you haven’t experienced any, consider a process like payroll. What specific input controls would need to be present?
3) What complications arise for companies that do not employ GDIS?
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