Data validation check11/27/2023 There are two primary approaches to capturing data: (1) batching source documents of like transactions and processing them together or (2) on-line data entry. Data capture controls should ensure that: (1) all transactions are recorded in the application system (2) transactions are only recorded once and (3) rejected transactions are identified, controlled, corrected, and reentered into the application system. Input controls include both data capture controls and data validation controls. Doucet, in Encyclopedia of Information Systems, 2003 II.B.2.a Input Controls
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