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As mentioned before, perhaps the most error-prone—and inefficient—steps in an operations process or an information process are the steps during which data is entered into a system. While a lot has been done over the years to improve the accuracy and efficiency of the data entry process, problems still remain, especially when humans type data into a system. So, we begin our discussion of process controls by describing those controls that improve the data entry process. We divide our discussion of data entry controls into three parts: controls when master data is not available during data entry, controls when master data is available during data entry, and controls when the input data may be collected into batches. As you study these controls, keep in mind improvements that have been made to address errors and inefficiencies of the data entry process. These improvements include:
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