You have been engaged by San Jacinto Savings and Loan Association to audit its financial statements for the year ended December 31, 19X6. The CPA who audited the financial statements at December 31, 19X5 rendered an unqualified opinion. In January 19X6 the association installed an OLRT computer system. Each teller in the association's main office and its seven branch offices has an on-line input- output terminal. Customers' mortgage payments and savings account deposits and withdrawals are recorded in the accounts by the computer from data input by the teller at the time of the transaction. The teller keys the proper account by account number and enters the information on the terminal keyboard to record the transaction.

The accounting department at the main office also has terminal input-output devices. The computer is housed at the main office. You would expect the association to have certain controls in effect because an OLRT computer system is employed. List the controls which should be in effect solely because this system is employed, classifying them as-

1. Those controls pertaining to input of information 

2. All other types of computer controls