After data is entered into the system, it is processed. Processing control exists to make sure that the correct things happen during processing. Discuss processing controls

Processing controls take three forms–batch controls, run-to-run controls, and audit trail controls.

Batch controls are used to manage the flow of high volumes of transactions through batch processing systems. The objective of batch control is to reconcile output produced by the system with the input originally entered into the system. This provides assurance that:
_ All records in the batch are processed.
_ No records are processed more than once.
_ An audit trail of transactions is created from input through processing to the output stage of the system.

Run-to-run controls use batch figures and new balances to monitor the batch as it goes through the system–i.e. from run-to-run. These are to assure that no transactions are lost and that all are processed completely.

Audit trail controls are designed to document the movement of transactions through the system. The most common techniques include the use of transaction logs and transaction listings, unique transaction identifiers, logs and listings of automatic transactions, and error listings.