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Rotter (1990) describes the external locus of control as: 'the degree to which persons expect that the reinforcement or outcome is a function of chance, luck, or fate, is under the control o f powerful others, or is simply unpredictable.'.
The data source could be an entire file or one record at a time. All of these characteristics of the external data interface factor into the control design needed to ensure the proper exchange of data. The audit controls, which are critical for external data interfaces, are: - Controls to ensure a complete data exchange. - Controls to ensure proper data exchanged. - Backup/Recovery controls The remaining portion of this article will discuss in detail the audit approach for each of these control components.