Hard1 markMultiple Choice
CPA · Question 68 · Area I: Information Systems
An auditor is reviewing a 'Batch Processing' job that runs overnight. The job log shows 'Error: Input file footer count does not match record count'. Which control detected this?
An auditor is reviewing a 'Batch Processing' job that runs overnight. The job log shows 'Error: Input file footer count does not match record count'. Which control detected this?
Answer options:
A.
Sequence Check
B.
Trailer Record / Control Total
C.
Limit Check
D.
Check Digit
How to approach this question
Batch processing uses headers and footers (trailers) to count records. If Count A != Count B, it's a Control Total error.
Full Answer
B.Trailer Record / Control Total✓ Correct
A trailer record often contains control totals (like record counts or hash totals). Comparing the processed count to the trailer count ensures completeness of the batch.
Common mistakes
Confusing with Sequence checks.
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