Match each phrase to the appropriate type of revenue control. A) Input Controls B) Process Controls C) Access Controls D) Physical Controls E) Output Controls - Ensure transactions are valid, accurate and complete - - - File update controls ensure each run in system processes the batch correctly and completely. Prevent and detect unauthorized and illegal access to firm's systems and/or assets. Proper segregation of duties ensures no single individual or department processes an entire transaction. Designed to ensure information is not lost, misdirected, or corrupted and system processes functions properly. Data validation controls intended to detect transcription errors in data before they are processed. In batch systems, data validation occurs after goods have been shipped. Central audit issue is whether validation programs in data editing system are functioning correctly and have continued to function as intended through the period. Passwords, data encryption, firewall and user views need to be tested as part of the review of general controls. Independent verification reviews work performed by others at key points to identify and correct errors. Tests of controls include review summary reports for accuracy, completeness, timeliness, and relevance for decisions as well as tracing sample transactions through audit trails reports. A. Access Controls B. Input Controls C. Physical Controls D. Process Controls E. Output Controls