Answer (C) is correct . Application controls, including input controls, are designed to ensure the accuracy and completeness of data entered into the computer. Input controls provide assurance that data have not been lost, suppressed, added, duplicated, or otherwise improperly changed. A hash total is an example of a data input validation routine. A hash total is a control total without a defined meaning, such as the total of employee numbers or invoice numbers, that is used to verify the completeness of data. Thus, the hash total for the employee listing by the personnel department could be compared with the total generated during the processing run.
Answer (A) is incorrect because Terminal logs are access controls.
Answer (B) is incorrect because Passwords are access controls.
Answer (D) is incorrect because Backup controls are general controls.
|
