Which of the following automated application controls would offer reasonable assurance that inventory data were completely and accurately entered?
A) Sequence checking.
B) Batch totals.
C) Limit tests.
D) Check digits.

Question

Quizplus · Accepted Answer

Batch totals would offer reasonable assurance that inventory data were completely and accurately entered. Batch totals sum all of the inventory items in a given batch and compare that total to the actual total entered by the user. If the totals match, the data has been entered accurately. If they do not match, an error occurred during data entry that needs to be resolved. Sequence checking compares transaction numbers to ensure that they are in chronological order. Limit tests check that the data entered falls within acceptable parameters. Check digits are used to detect errors in identification numbers based on a mathematical algorithm. While these controls are useful, they do not specifically address the completeness and accuracy of inventory data entry.

Which of the Following Automated Application Controls Would Offer Reasonable