Some of an organization's payroll transactions were batch posted to the payroll file but were not uploaded correctly to the general ledger file on the mainframe. The best control to detect this type of error would be:
A) Edit controls on the payroll file.
B) Appropriate segregation of duties for batch approval.
C) Validation of hash totals.
D) Reconciliation of paychecks to the bank account.

Question

Quizplus · Accepted Answer

Validation of hash totals is a control that ensures all transactions are accounted for by comparing the total of a set of numbers before and after processing, helping to detect errors in data transfer between systems.

Some of an Organization's Payroll Transactions Were Batch Posted to the Payroll