ExpertHard1 markMultiple Choice
CPA · Question 23 · Area I: Information Systems
An auditor is testing the 'Processing Integrity' criteria for a payroll system. They find that the system accepts negative values for 'Hours Worked'. Which type of application control is missing?
An auditor is testing the 'Processing Integrity' criteria for a payroll system. They find that the system accepts negative values for 'Hours Worked'. Which type of application control is missing?
Answer options:
A.
Check Digit
B.
Input Validation / Range Check
C.
Sequence Check
D.
Limit Check
How to approach this question
Identify the error (negative number). Identify the control that stops bad data entry (Input Validation).
Full Answer
B.Input Validation / Range Check✓ Correct
Input Validation / Range Check
Input validation controls (specifically a sign check or range check) ensure that data entered into the system meets defined criteria, such as hours worked being a positive number.
Common mistakes
Confusing with Check Digits.
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