Independent checks on performance include all the following except
A)data input validation checks.
B)reconciling hash totals.
C)preparing a trial balance report.
D)supervisor review of journal entries and supporting documentation.

Question

Quizplus · Accepted Answer

Data input validation checks are a form of internal control that ensures the accuracy and completeness of the data being entered into a system, rather than an independent check on performance. Independent checks on performance are typically conducted by individuals or systems that are separate from the process being evaluated, such as reconciling hash totals, preparing trial balance reports, and supervisor reviews, which are designed to verify the accuracy and integrity of financial records and transactions.

Independent Checks on Performance Include All the Following Except