Problem
Information technology is being used extensively to process business transactions. Therefore, auditors should have a good understanding of information technology when performing their work. As the auditor in charge, you noted the following misstatements in the computerized records of the company that you are auditing:
1. A customer order was processed and shipped to a former customer that had already filed for bankruptcy. The customer's account is inactive.
2. Recalculation of the payroll lists revealed several employees receiving overtime payment for more than 24 hours per day.
3. One of the programmers created several fictitious employees whose salaries were paid into the programmer's account.
4. The price for one of the products was wrongly stated on the sales invoice, resulting in the sales figure being wrongly recorded in the sales journal.
5. A computer operator selected a computer-based data file for purchases of the wrong week and reprocessed them through the system.
Task
Identify any one of the computer based controls that would have likely prevented each misstatement stated above from occurring.