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CS Professional · Internal and Forensic Audit · Internal Audit of Specific Functions

While auditing application controls over sales invoicing, an internal auditor wants a control that stops an invoice from being saved if the customer code entered does not exist in the customer master. Which type of control is this?

It is a preventive input validation control. By checking the customer code against the master at the point of entry and rejecting invalid values, it stops erroneous data from being processed. Detective, physical or corrective controls act after the event or in other areas.

  1. ADetective output review control
  2. BPreventive input validation controlCorrect
  3. CPhysical access control
  4. DCorrective backup restoration control

Explanation

A check that rejects an invalid customer code at entry, before the invoice is saved, is a preventive input validation (existence or validity check) control. A detective control would only identify the error afterwards, and the others relate to access or recovery.

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