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Which of the following ensures completeness and accuracy of
accumulated data?
A. Processing control procedures
B. Data file control procedures
C. Output controls
D. Application controls
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Answer: A
Processing controls ensure the completeness and accuracy of
accumulated data, for example, editing and run-to-run
totals. Data file control procedures ensure that only
authorized processing occurs to stored data, for example
transaction logs. Output controls ensure that data delivered
to users will be presented, formatted and delivered in a
consistent and secure manner, for example report
distribution. Application controls are a general terminology
composing all kinds of controls used in an application.
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