‭ he problems with a more complex or less clear value cycle‬ T ‭In households where one or more technical conversion processes take place, such‬ ‭as‬‭industrial companies‬‭, but also agricultural and extractive‬‭companies‬‭, the‬ ‭effectiveness of material linkage control may be weakened by the lack of hard‬ ‭transposition‬‭standards‬‭. Even where such standards do exist, they will often relate‬ ‭to purely variable costs and many indirect and general costs therefore fall outside‬ ‭the effective scope of the material link check.‬ ‭ n the other hand, in companies where technical conversion processes take place, the‬ O ‭comprehensive material relationship check - of course limited to the passive means of‬ ‭production - can be carried out very well as long as these conversion standards are‬ ‭sufficiently strict. As in this case a passive means of production or a characteristic‬ ‭component of such a means of production during the conversion process does not change in‬ ‭nature, the correlation check can be limited to that means of production or that characteristic‬ ‭component (for example the picture tubes of television sets).‬ ‭ pplying a material link check is hardly possible anymore for households that do not‬ A ‭sell the goods or services they produce through exchange processes but, regardless‬ ‭of the size of any corresponding levies or other benefits, directly benefit those they‬ ‭c are for. With such‬‭consumption households there‬‭is no connection between‬ ‭performance and consideration.‬ ‭The absence of such an important link means a significant weakening of the entire‬ ‭c hain of connections. In these cases, this connection can be restored to some‬ ‭extent by working with a budget that has been authorized by others than the‬ ‭directors involved.‬ ‭ ccuracy check‬ A ‭One factor has not yet been taken into account, namely the experience that data‬ ‭processing always involves a greater or smaller percentage of unintentional‬‭errors‬‭.‬ ‭The above certainly applies to manual data processing. Manual recording allows‬ ‭c hecking for these types of errors, which are referred to as accuracy‬‭checks‬‭, to‬ ‭be carried out in whole or in part without major objection by those who initially‬ ‭performed the work in question (self- control). This accuracy check can also be‬ ‭done along the way in detail‬‭control‬‭, whether or not integral, if, as far as possible,‬ ‭along that of total‬‭control‬‭are exercised. Total control can, for example, be applied‬ ‭when posting a series of items by first totaling the amounts to be posted and later‬ ‭c omparing this total with the total resulting from adding the posted amounts.‬ ‭ uplication of primary perception, recording and further processing‬ D ‭In the event that the application of the previously discussed internal control measures is‬ ‭not possible or does not achieve any purpose, then only remains as a 'last measure' the‬ ‭duplication‬ ‭of the primary observation, its recording and the subsequent data‬ ‭processing‬‭. This means that another official's parallel‬ ‭administration is‬‭maintained‬ ‭and that both administrations are continuously compared with each other by a third‬ ‭independent official.‬