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Answer (D) is correct . Input controls provide reasonable assurance that data received for processing have been properly authorized, converted into machine-sensible form, and identified, and that data have not been lost, suppressed, added, duplicated, or otherwise improperly changed. Input controls also relate to rejections, correction, and resubmission of data that were initially incorrect. Output controls provide assurance that the processing result is accurate and that only authorized personnel receive the output.

Answer (A) is incorrect because General, transaction, and print-out controls do not ensure accuracy of inputs.
Answer (B) is incorrect because An echo check, which is an input control over transmission along communications lines, does not ensure proper authorization of data. Neither do the other techniques ensure completeness of data.
Answer (C) is incorrect because Output controls are insufficient to ensure completeness and accuracy of output. Input controls are also needed.