In the context of accounting information systems, which control type is focused on ensuring data integrity during input?

The focus of input controls is on ensuring the accuracy, completeness, and validity of the data entered into an accounting information system. These controls are implemented at the point of data entry to prevent errors, fraudulent entries, or omissions that could compromise the integrity of the data. Examples of input controls include validation checks, limit checks, and confirmation prompts that ensure the data meets certain criteria before it is accepted into the system.

While other types of controls play essential roles in an accounting information system, they do not primarily address the integrity of data during the input phase. For instance, output controls focus on ensuring that the data produced by the system in reports or other outputs is accurate and secure after processing. Processing controls ensure that data is handled correctly once it has been entered, safeguarding the integrity of data during the manipulation and processing phase. Access controls regulate who can enter or modify data but do not specifically ensure the integrity of the data during its initial input into the system.

Thus, input controls are specifically designed to tackle the challenges related to maintaining data integrity right at the point where data is entered into the system.