What is a document control in auditing?

From an Audit standpoint, document controls are limitations both on who have access to documents, who are authorized to make changes to those documents, and what changes are able to be made. These controls can be simple actions as pre-numbering documents to make sure docs in the sequence can't go missing, to locking them up in a drawer when the person who has access to them isn't around. They can also be more complex things such as requirements for digital signatures, using drop-down menus to restrict what can be entered into the documents, passWord protecting documents, and requiring supervisors to sign off on them before they can be finally submitted.