IBM 1130 User Manual page 109

3. Personnel who maintain the controls should be
familiar with machine functions so that they can
locate, determine the cause of, and correct out-of-
balance conditions.
4. Controls should be simple and easy to main-
tain so that workflow is not disrupted.
5. A description of control operations should be
documented and assembled for reference and train-
ing purposes.
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10
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6. Whenever possible, control operations should
be mechanized.
7. When documents to be processed are batched,
batch size should be such that work will continue to
flow steadily.
8. Company auditors should agree with the audit
and control procedures.
9. Department controls should always be estab-
lished outside the department, at the source of the data.