ExpertMedium1 markMultiple Choice
CPA · Question 47 · Area I: Information Systems
Which of the following is a 'detective' control for ensuring data integrity in a batch processing system?
Which of the following is a 'detective' control for ensuring data integrity in a batch processing system?
Answer options:
A.
Input validation rules on the data entry screen.
B.
An exception report listing records that failed processing.
C.
Access controls restricting who can submit the batch.
D.
Use of a read-only database replica.
How to approach this question
Detective = Finds the problem. Exception reports find the bad data.
Full Answer
B.An exception report listing records that failed processing.✓ Correct
B
Exception reports are a classic detective control. They identify transactions that did not meet the criteria or failed processing, allowing management to investigate and correct them.
Common mistakes
Confusing input validation (Preventive) with exception reporting (Detective).
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