In preparing payroll cheques, the computer omitted 24 of a total of 2,408 cheques which should have been processed.The error was not detected until the supervisor distributed the cheques.The best control procedure would be:
A)A parity check
B)A module N check
C)Control totals
D)Desk checking

Question

Quizplus · Accepted Answer

Control totals involve summing up the total number of items (in this case, cheques) to be processed and comparing it with the number actually processed, which would help detect any discrepancies such as omitted cheques.

In Preparing Payroll Cheques, the Computer Omitted 24 of a Total