‭ HE ORGANIZATION OF THE CONTROL OF THE RELIABILITY‬ T ‭OF THE INFORMATION PRODUCED BY THE INFORMATION‬ ‭MANAGEMENT SYSTEM (INFORMATION CONTROL)‬ ‭ he organization of the control measures on the reliability of the information‬ T ‭produced by the information management system is indicated by the term‬ ‭information control‬‭. This concerns the answer to the question: Are the submitted‬ ‭accountability overviews as well as all other information provided by the‬ ‭information system? are provided, reliably?'.‬ ‭This‬ ‭information‬ ‭c heck‬ ‭uses‬ ‭c omprehensive‬ ‭c hecks‬ ‭by‬ ‭means‬ ‭of‬ ‭material‬ ‭c onnections.‬ ‭This‬ ‭problem‬ ‭is‬ ‭less‬ ‭simple‬ ‭with‬ ‭disruptive‬‭c ircumstances‬‭and‬‭more‬ ‭c omplex‬ ‭or‬ ‭less‬ ‭simple‬‭with‬‭disruptive‬‭c ircumstances‬‭and‬‭with‬‭a‬‭more‬‭c omplex‬‭or‬ ‭less clear value cycle.‬ ‭As more attention is paid to obtaining good ex ante information when designing‬ ‭the information system, this information will be able to fulfill a function in‬ ‭information control. This includes the use of forecasts, plans, preliminary‬ ‭c alculations, standards, budgets and rates, as these aspects are the most‬ ‭important preconditions for delegation by the management of the household and‬ ‭subsequently also form part of the control by and/or on behalf of the management.‬ ‭of the household.‬ ‭Special aspects of information control are the accuracy check and any necessary‬ ‭duplication of observations, recordings and processing.‬ ‭As an example, the coherence of control measures in an industrial company is‬ ‭then discussed.‬ ‭Introduction‬ ‭ he material covered in this chapter has largely general‬‭validity‬‭, regardless of‬ T ‭whether the administrative information management system is automated or not.‬ ‭The special problems that automation raises will be discussed in the next chapter.‬ ‭ xtensive control through the use of material connections‬ E ‭One could argue that, if the information produced by the information system‬ ‭regarding the events that have taken place would show that the events that actually‬ ‭took place and the situations that arose as a result are reliably accounted for, the‬ ‭work carried out during the previous processes also took place reliably. We‬ ‭actually apply an indirect check here, because we check the reliability of the work‬ ‭c arried out - including data processing - by means of a check on the result.‬ ‭Already in this respect we can speak of one‬‭comprehensive control and‬‭one that'll‬ ‭consecutive trajectories of‬‭the information management process and therefore‬ ‭the entire information system, as it were length‬‭spans. In addition, the concept of‬ ‭„encompassing‬ ‭c ontrol‟‬ ‭c an‬ ‭also‬ ‭relate‬ ‭to‬ ‭the‬ ‭width‬ ‭of‬ ‭the‬ ‭c ontrol‬ ‭area‬ ‭and‬ ‭one‬ ‭c an‬ ‭speak‬ ‭of‬ ‭a‬ ‭c omprehensive‬ ‭c ontrol‬ ‭when‬ ‭it‬ ‭c overs‬ ‭the‬ ‭entire‬ ‭area‬ ‭of‬ ‭all‬ ‭or‬ ‭a‬ ‭large part of the primary business processes.‬ ‭ o obtain a conclusive audit, by means of a comprehensive audit, the following‬ T ‭c onditions must be met:‬ ‭-‬ ‭The Value‬‭cycle‬‭must‬‭simple‬‭are;‬ ‭-‬ ‭There may‬‭disruptions occurrence‬‭such as drying or dust loss;‬ ‭-‬ ‭No events may take place the financial consequences of which cannot be‬ ‭incorporated into the system of comparisons used (in practice they cannot be‬ ‭met); It should not‬ ‭-‬ ‭happens that data that should be processed in the value cycle can be left‬ ‭out without being discovered.‬ ‭The conclusion can be drawn that the aforementioned comprehensive material link‬ ‭check can practically never provide the desired certainty, and that this check must‬ ‭therefore be supplemented with other means of control, which together form the‬ ‭system of internal control measures.‬