Final answer:
Input controls ensure data integrity by requiring authorization, verification, and validation of data before processing.
They are a key part of internal control systems within an organization's data processing workflow.
Step-by-step explanation:
The type of controls designed to provide reasonable assurance that data received for processing by the computer department have been properly authorized and accurately entered or converted for processing are known as input controls.
Input controls are a critical aspect of internal control systems that are put in place to ensure the reliability of accounting and financial data. These controls include various forms of authorization, verification, and validation procedures which ensure that transactions are genuine, properly authorized, and complete before they are entered into the system.
They might also include check digits, hash totals, batch processing controls, and proof of input validation to minimize the chance of errors or unauthorized manipulation of data.