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    PracticeCPA®CPA ISC Practice Exam 4Question 68
    Hard1 markMultiple Choice
    Area I: Information SystemsBatch ProcessingControlsArea I

    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?

    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
    Trailer Record / Control Total
    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.
    Question 67All questionsQuestion 69

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