US CMA Part 1 · Chapter 5 · Question 21 of 23
Before a batch of 85 sales invoices is entered, a clerk records the number of documents. After input, the system reports that 84 records were processed. Which control has identified the problem?
Test yourself: pick an answer
Reveal answer & explanation
Correct answer: A) A record count
Explanation
A record count compares the number of documents in a batch with the number of records processed, so it detects lost or duplicated items. A hash total would also flag a missing record, but the control described here counts documents rather than summing a field.
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