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B is corrent because input controls are designed to provide reasonable assurance that data received for processing by computer have been properly authorized, converted into machine sensible form and identified, and have not been lost, suppressed, added, duplicated, or otherwise improperly changed.
A is incorrect because processing controls address machine processing and logic, not data input.
C is incorrect because access controls relate to the plan of organization, a general control, and not the input of data.
D is incorrect because ascertaining that computer processing has been performed as intended for a particular application is a processing control.