Expand Figure in the text to incorporate the journal voucher listing and general ledger change report as control mechanisms. Also discuss the specific controls they impose on the system.

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GL/FRS USING DATABASE TECHNOLOGY Financial Reporting Group General Ledger Dept. Data Processing Department Daily Procedures GL Update and Period-End Financial Reporting Prepare Adjusting and Closing Entries Sales GL Master GL Histor Other Filles Bal Cash Rac GL Master GL Update GL and Prepare Adjusted Trial Balance, Flnanclal Statements, and Post-Closing Trial TB Other TPS JV Trans Flle V Trans Flle Daily TPS applications create batch totals of transactions on disk. At the end of the run, these are updated against the GL master (and other GLS files) and recorded to the journal voucher file. Flle