The use of control totals satisfies which of the following control objectives?
A.
Transaction integrity
B.
Processing integrity
C.
Distribution control
D.
System recoverability
The Answer Is:
B
This question includes an explanation.
Explanation:
The use of control totals satisfies the control objective of processing integrity. Processing integrity refers to the accuracy, completeness, timeliness, and validity of data processing. Control totals are a method of verifying the correctness of data processing by comparing the total value or count of a batch of transactions before and after processing. For example, if a batch of 100 invoices is entered into an accounting system, the total amount and number of invoices should match before and after processing. If there is a discrepancy, it indicates an error in data entry, transmission, or processing. Control totals help to ensure that no transactions are lost, duplicated, or altered during processing.
[References:, Control Objectives and Activities: Examples, Appropriateness, Levels and Types of Control | Principles ofManagement, CISA Review Manual 27th Edition, page 337, , , , , , ]
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