In systems auditing, one-for-one checking is a control process that is frequently used to ensure that specific elements between two or more sources of data are consistent. The control process can also reduce the chances of
human error
Human error refers to something having been done that was " not intended by the actor; not desired by a set of rules or an external observer; or that led the task or system outside its acceptable limits".Senders, J.W. and Moray, N.P. (1991) Human ...
by
typos and miskeyed information.
An
operations manager might use one-for-one checking of
cheques and
receivable
Accounts receivable, abbreviated as AR or A/R, are legally enforceable claims for payment held by a business for goods supplied or services rendered that customers have ordered but not paid for. These are generally in the form of invoices raised b ...
s in order to verify that cash collected is properly reflected by the receivable accounts with regard to the collected cash (i.e., each cheque is associated with an invoice).
References
* ''Accounting Information Systems.'' Gelinas, Dull. 7th ed. 2008 Thomson Higher Education. .
Data quality
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