The operator,in mounting the magnetic tape containing the cash receipts for the processing run to update accounts receivable,mounted the receipts tape from the preceding rather than the current day.The error was not detected until after the processing run was completed.The best control procedure would be a:
A)Header label check
B)Trailer label check
C)Parity check
D)Hash total check

Question

Quizplus · Accepted Answer

A header label check would ensure that the correct tape for the current day is being used before processing begins. This would prevent the error from occurring in the first place. Trailer label check would only detect errors at the end of processing, while parity check and hash total check are not relevant to this specific error.

The Operator,in Mounting the Magnetic Tape Containing the Cash Receipts