ExpertMedium1 markMultiple Choice
CPA · Question 09 · Area I: Information Systems
An auditor is testing processing integrity controls for a payroll system. The auditor inputs a test transaction with an employee working 400 hours in a single week. The system accepts the input and processes the check. Which type of control is likely missing or ineffective?
An auditor is testing processing integrity controls for a payroll system. The auditor inputs a test transaction with an employee working 400 hours in a single week. The system accepts the input and processes the check. Which type of control is likely missing or ineffective?
Answer options:
A.
Validity check
B.
Limit check
C.
Check digit
D.
Batch total
How to approach this question
Identify the specific input validation control that prevents unreasonable numerical values.
Full Answer
B.Limit check✓ Correct
A limit check (or range check) validates that data falls within reasonable or predefined limits. 400 hours exceeds the total hours in a week, so a limit check should have rejected it.
Common mistakes
Confusing validity checks (does this ID exist?) with limit checks (is this amount reasonable?).
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