The use of control totals satisfies which of the following control objectives?
The use of control totals satisfies which of the following control objectives?
Control totals are primarily used to ensure transaction integrity. They involve summing key attributes such as amounts or quantities of a set of transactions and comparing these totals to expected values to verify that transactions have been accurately and completely processed. If the control totals match the expected values, it indicates that all transactions have been processed correctly, thus maintaining the integrity of the transactions.
The correct answer is A, Processing integrity. Option B, transaction integrity, is not a control objective that is directly related to control totals. Transaction integrity refers to the ability to ensure that individual transactions are recorded and processed accurately, without errors or unauthorized changes. Option C, distribution control, is not a control objective that is directly related to control totals. Distribution control refers to the ability to ensure that authorized users receive the correct information or resources in a timely and secure manner. Option D, system recoverability, is not a control objective that is directly related to control totals. System recoverability refers to the ability to restore a system or application to a known good state after a disruption or failure.
B. Transaction integrity
Transaction integrity involves ensuring that all transactions are accurately and completely processed without any errors or omissions. Control totals are a technique used to verify the integrity of a set of transactions by summing or otherwise aggregating certain key attributes (e.g., amounts, quantities) and comparing these totals to expected values. If the control totals match the expected values, it provides assurance that transactions have been processed correctly.
A. Processing integrity typically involves ensuring that data processing is accurate, complete, and timely. While control totals can contribute to processing integrity, they are not the sole control objective for processing integrity. C. Distribution control pertains to the proper distribution of information or goods and is not specifically related to the use of control totals. D. System recoverability focuses on the ability to recover data and systems in the event of a disaster or failure. Control totals are not a primary control measure for system recoverability. So, the correct answer is B. Transaction integrity.
The use of control totals is primarily associated with the control objective of "Transaction integrity." Control totals involve the summation or total of key fields in a dataset, and they are used to verify the accuracy and completeness of transactions during processing. By comparing control totals before and after processing, organizations can ensure that transactions are processed accurately and that no data has been lost or corrupted. This helps maintain the integrity of individual transactions within the system.
Control totals (hash totals) are used to ensure the integrity of transactions. They help verify that all transactions processed are accurate and complete. By comparing the control total (e.g., a sum or hash value) derived from transaction data against an expected value, discrepancies can be identified, indicating potential errors or omissions in the transaction processing. Processing integrity, on the other hand, refers more broadly to the overall accuracy, completeness, and timeliness of processing data. While control totals contribute to ensuring data processing integrity by detecting errors, they specifically address the objective of transaction integrity by ensuring that all transactions are accurately accounted for and processed correctly. Therefore, the correct answer is: B. Transaction integrity
Control totals are used to ensure that the processing of data is accurate and complete. This is done by comparing the totals of records or transactions processed with the expected totals, which serves to ensure that the data is correctly processed and that any errors or discrepancies are detected.