IBM 1130 User Manual page 29

ACCOUNTING CONTROLS
Understanding your present controls will help you
design practical and effective controls for your new
system.
Control procedures can be documented in two
places:
Section Subsections Page
10
30
I
00
1.
On your flowcharts, where, for instance,
control tapes are balanced to accounting machine
totals.
2. With the survey questionnaires or informal
narratives.
01
For a discussion of various kinds of accounting
controls that may appear in your system, refer to
section 20.10.00.