A well-designed system should have controls to ensure proper operation and routine auditing. A candidate system's failure often results from a lack of emphasis on data control. Therefore, standards of accuracy, consistency, and maintainability must be specified to eliminate errors and control for fraud.
A system design introduces new control elements and changes the control procedures. New controls in the form of relational comparisons are designed to detect and check errors that arise from the use of the system. In a manual system, internal control depends on human judgment, personal care, and division of labor. In a computer-based system, the number of persons involved is considerably reduced. A software package is an effective substitute for human judgment in processing routines and error checks.
In designing a new system, the designer should specify the location error-control points and evaluate them on the basis of error frequency, cost and timing of error detection. By identifying points where potential e may occur, designers can create error control procedures for hand errors immediately at a reasonable cost.
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