The following are examples of controls which may occur in a company having acomputerised accounting system.(1) The sales department match a listing of computer-produced invoices to their copies of the manual input documents which originated the production of the invoice.(2) The personnel department review a monthly printout of all changes to payroll standing data. They check this against their manual records.(3) The sales ledger system includes a sequence check on pre-numbered sales input documents received from the sales department.(4) Access to the computer facility is via a locked door and is restricted to selected personnel who are issued with a personal key.Which of the following are controls (1) and (2) examples of?
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