Which of the following input controls would be least likely to identify the failure of an employee to input a transaction for which documentary evidence has been prepared?
A)Batch totals.
B)Hash totals.
C)Missing data tests.
D)Sequence tests.

Question

Quizplus · Accepted Answer

Missing data tests check to see if any required data fields have been left blank. However, they do not necessarily ensure that all transactions have been entered, especially if the employee intentionally skips a transaction. Batch totals, hash totals, and sequence tests would all be more likely to identify the failure to input a transaction.

Which of the Following Input Controls Would Be Least Likely