Answer (A) is correct . Editing (validation) of data should produce a cumulative error listing that includes not only errors found in the current processing run but also uncorrected errors from earlier runs. Each error should be identified and described, and the date and time of detection should be given. Sometimes, the erroneous transactions may need to be recorded in a suspense file. This process is the basis for developing appropriate reports.
Answer (B) is incorrect because The amount of work needed to correct errors is not affected by the means by which errors are detected and recorded.
Answer (C) is incorrect because Validation of data is not dependent upon whether an error log is maintained manually or on the computer.
Answer (D) is incorrect because An audit trail consists of much more than an error listing.
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