ExpertMedium1 markMultiple Choice
CPA · Question 63 · Area I: Information Systems
An auditor is testing the 'Completeness' of a data extraction from an ERP system. They compare the record count in the source system to the record count in the destination file. This is an example of:
An auditor is testing the 'Completeness' of a data extraction from an ERP system. They compare the record count in the source system to the record count in the destination file. This is an example of:
Answer options:
A.
A limit check.
B.
A control total / Hash total check.
C.
A validity check.
D.
A sequence check.
How to approach this question
Identify the technique for verifying 'How many'.
Full Answer
B.A control total / Hash total check.✓ Correct
A control total / Hash total check.
Control totals (like record counts) are a primary method for verifying completeness of data transfer.
Common mistakes
Confusing with Sequence check (which checks order, not just total count).
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