Answer (C) is correct . A hash total of employee numbers would detect such a substitution although the termination had not yet been recorded. A hash total is an otherwise meaningless control total, such as the total of employee numbers or invoice numbers, that is used to verify data. Thus, the hash total for the employee listing by the personnel department could be compared with the total generated during the payroll run.
Answer (A) is incorrect because A batch total, such as a financial total, summarizes one information field, such as pay or hours worked, in a group of documents. In this question, this item would have appeared to be correct.
Answer (B) is incorrect because A record count is a control total of the number of records processed during the operation of a program. In this question, the number of documents was correct, assuming that the termination had not yet been recorded.
Answer (D) is incorrect because A hash total would detect the irregularity more quickly and easily than a subsequent check.
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