Eight categories of EDP accounting control procedures are identified in the chapter. Listed below are a number of specific control procedures:

1. EDP manager reports to chief financial officer.

2. Backup files.

3. Written approval of all program changes.

4. Physical controls for data files and programs.

5. Batch controls.

6. Reconciliation of output totals.

7. File identification labels.

8. Echo checks.

9. Limit and reasonableness checks.

10. Record counts.

Required:

a. Indicate the category of controls to which each procedure pertains

b. Identify and explain one other type of control for each of the eight categories.