Riordan Manufacturing is a manufacturing company that manufactures plastic. All companies must have some sort of information system, along with different types of hardware and software. Businesses need good information systems in order to ensure that their records are accurate and complete. There are many types of information systems that are employed by payroll, accounts payable, accounts receivable, and accounting. Input controls help ensure the validity, accuracy, and completeness of the data entered into an accounting information system. When working with input controls it is important to observe, record, and write down all the companies’ data. When observing the data the company must make use of dual observation, for the fact that more than one employee is involved in the observation process. It is essential for a company to record all of its data, so nothing gets misread, misinterpreted, or lost. When recording data some companies prefer to use electronics such as the use of point-of-sale devices and smart cash registers. Although the electronic option on recording data can make the process much easier, some businesses find the electronic method not feasible, therefore their documents must be prepared manually. When businesses choose to record their data manually, preprinted recording forms are sometimes used. Edit test may also be used. Processing controls process the companies’ information once it has been entered into the companies’ computer system. It is important for companies to have a clear audit trail. Having a clear audit trail helps trace transactions in order to provide all the proper documentation for changes in general ledger account balances, to prepare financial reports, and to correct errors in transactions. Some companies’ have information systems known as batch control totals, which represent the dollar amounts that are