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An IT input control is designed to ensure that:
Direct Materials
Raw materials that can be directly attributed to the production process of a product and are clearly identified as part of the finished product.
Manufacturing Overhead
All manufacturing costs that are not directly involved in the production process, such as maintenance, supervision, and utilities.
Operating Expenses
Costs related to the normal operations of a business, such as salaries, rent, and utilities, but excluding cost of goods sold.
Property Taxes
Taxes assessed on real estate by the government, typically based on the property's value.
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