What type of controls are developed to ensure that the information being processed is complete and correct?

Output controls are designed to ensure that the information being processed is complete and correct after it has been processed. This involves verifying that the outputs generated by a data processing system are accurate, complete, and in the correct format. For instance, output controls may include checks like reconciliation processes, validation reports, and review procedures that ensure the system's outputs align with expectations or requirements.

Ensuring the integrity of output information is crucial for decision-making and compliance with standards. By implementing rigorous output controls, organizations can mitigate the risk of errors that can occur during data processing and facilitate confidence in the data provided to stakeholders.

Understanding the importance of output controls helps to appreciate their role in maintaining the quality of information, thereby bolstering overall data governance and management efforts within an organization.