Tests of Controls: Input Controls. Knight Company is a medium-size manufacturing entity that uses an automated transaction system to process its customer orders. Orders are collected and processed on a daily basis in batches. In its processing of customer orders, Knight requires input of the following information into a daily customer order file (# represents a numeric field; A represents an alphabetic field): Customer number (###). Item number (AA###). Quantities (##). After this information has been entered, the computer program accesses the valid customer master file to ensure that the sale is to an authorized customer and does not exceed that customer's credit limit. The program then accesses the inventory master file, verifies that the appropriate quantities are on hand, and identifies the most current price. The program then prepares an invoice by multiplying the quantities the customer ordered by the appropriate price and generates a total amount for the sale. To prevent and detect errors during the input process, Knight has established the following controls: 1. 2. 3. Data entry personnel must enter a valid password to access the data entry program. A check digit is appended to the customer number as a seventh digit. The following control totals are manually determined prior to input and then compared to a total generated by the computer program: (a) number of records entered, (b) sum of customer numbers, and (c) sum of quantities.