ExpertMedium1 markMultiple Choice
CPA · Question 13 · Area I: Information Systems
An auditor is testing the 'completeness' of a data extraction from a legacy mainframe to a new cloud database. The auditor sums the 'TotalAccountValue' field in the source system and compares it to the sum in the destination system. This technique is known as:
An auditor is testing the 'completeness' of a data extraction from a legacy mainframe to a new cloud database. The auditor sums the 'TotalAccountValue' field in the source system and compares it to the sum in the destination system. This technique is known as:
Answer options:
A.
Record count verification
B.
Check digit verification
C.
Hash total / Control total verification
D.
Limit check
How to approach this question
Identify the method of summing a field to prove the batch is intact. This is a Control Total (if financial) or Hash Total (if non-financial, though often used interchangeably in broad terms).
Full Answer
C.Hash total / Control total verification✓ Correct
C
Control totals (financial sums) and hash totals (sums of non-financial fields like IDs) are standard batch controls to ensure that all data was processed and transferred without alteration.
Common mistakes
Confusing record counts (number of items) with control totals (sum of values).
Practice the full CPA ISC Practice Exam
82 questions · hints · full answers · grading
More questions from this exam
Q01A CPA is performing a risk assessment for a client that uses a public cloud provider for its core...HardQ02During a walkthrough of a client's change management process, the auditor notes that developers h...HardQ03A service organization provides a real-time transaction processing platform. The service level ag...HardQ04An auditor is reviewing a SQL query used by the finance team to generate a report of all sales tr...HardQ05A healthcare clearinghouse is preparing for a SOC 2® engagement. They utilize a private cloud dep...Hard