TABLE 11-3 Processing Controls Processin Control Definition Examples Validation test Ensures the use of the correct Does the internal label on the payroll master file, data base, and program master file tape match the file label In processing indicated in the application software? Sequence test Determines that data submitted for Has the file of payroll input trans processing is in the correct order action been sorted in departmental order before processing? Arithmetic Checks the accuracy of processed data Does the sum of net pay plus with- accuracy test holdings equal gross pay for the entire payroll D ata Determines whe ther data exceeds Does employees gross pay exceed 60 reasona bleness prespecified amounts hours or $999 for the week? test Completeness test Determines that every field in a record Is employee number, name, number has been completed of regular hours, number of overtime hours, de partment number etc, included for each employee Arens, Lebbeck @2000 Prentice Hall. IncArens, Loebbecke; Auditing, 8/E ©2000 Prentice Hall, Inc. TABLE 11 - 3 Processing Controls Type of Processing Control Definition Examples Validation test Ensures the use of the correct Does the internal label on the payroll master file, database, and program master file tape match the file label in processing indicated in the application software? Sequence test Determines that data submitted for Has the file of payroll input trans￾processing is in the correct order action been sorted in departmental order before processing? Arithmetic Checks the accuracy of processed data Does the sum of net pay plus with￾accuracy test holdings equal gross pay for the entire payroll? Data Determines whether data exceeds Does employee’s gross pay exceed 60 reasonableness prespecified amounts hours or $999 for the week? test Completeness test Determines that every field in a record Is employee number, name, number has been completed of regular hours, number of overtime hours, department number, etc., included for each employee?