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Accuracy control

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Definition Edit

Accuracy control refers to

[c]ontrols that are designed to provide reasonable assurance that transactions are properly recorded, with correct amount/data, and on a timely basis (in the proper period); key data elements input for transactions are accurate; data elements are processed accurately by applications that produce reliable results; and output is accurate.[1]

References Edit

  1. Federal Information System Controls Audit Manual, at 556.

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