ACCA PM Syllabus A. Management Information Systems and Data Analytics - Principal Controls - Notes ^{3 / 7}

Purpose of Controls

Controls are necessary to manage the distribution and creation of internal information.

These controls ensure that:

1. Reports are created only if their benefits outweigh the production costs.

2. Reports are shared with relevant managers to avoid overwhelming them with excessive information.

3. Duplication of information is prevented.

4. Only pertinent information is included in the reports.

There are 2 main types of control:

1. Agreed-upon report formats: Predefined formats should be established for the reports to be generated.

2. Distribution lists: Proper distribution lists should be created and maintained for all reports.