Answer (D) is correct . A control total is an application control that may consist of a count of the number of records processed at different stages of the operation. Comparison of the counts indicates whether all records have been processed or some have been added. A control total might also consist of a total of one information field for all records processed, such as the total sales dollars for a batch of sales invoices. A limit or reasonableness check tests whether the value of a field falls outside a prescribed range. The range may be stated in terms of an upper limit, lower limit, or both. The loss, addition, etc., of data may result in an unreasonable value. A sequence test verifies the ordering of records and may therefore detect various anomalies.
Answer (A) is incorrect because Authorization and approval by users and review by control groups are controls that do not function during processing.
Answer (B) is incorrect because Review by control groups is a control that does not function during processing.
Answer (C) is incorrect because Use of internal and external labels is an organizational, not a processing, control. External labels allow the computer operator to determine whether the correct file has been selected for an application. External labels are gummed-paper labels attached to a tape reel or other storage medium that identify the file. Internal labels perform the same function through the use of machine-readable identification in the first record in a file.
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