ExpertMedium1 markMultiple Choice
CPA · Question 12 · Area I: Information Systems
In a batch processing system for utility billing, which control would best detect if a transaction file was processed twice by accident?
In a batch processing system for utility billing, which control would best detect if a transaction file was processed twice by accident?
Answer options:
A.
Hash totals of account numbers.
B.
Duplicate checking of file header labels or batch numbers.
C.
Parity checks.
D.
Validity check of customer IDs.
How to approach this question
Focus on the 'file processed twice' scenario.
Full Answer
B.Duplicate checking of file header labels or batch numbers.✓ Correct
Batch processing controls often use unique batch numbers or header labels. The system should check if the batch number has already been logged as processed to prevent duplication.
Common mistakes
Selecting hash totals, which ensure the batch contents haven't changed, but don't inherently prevent re-processing the same valid batch.
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