Due to an unusual program error which had never happened before, the accounts receivable updating run did not process three transactions.The error was not noted by the operator because he was busy working on another project.There were control totals for the file which were printed out.An examination of the printout would have disclosed the error.The best control procedure would be:
A)An error message requiring operator response before processing continues
B)Reconciliation of control total by control clerk
C)Internal audit review of console log
D)Label checking by next computer program

Question

Quizplus · Accepted Answer

Reconciliation of control totals by a control clerk is the best control procedure in this scenario because it directly addresses the issue of ensuring that the transactions processed match the expected outcomes. By having a control clerk reconcile the control totals, any discrepancies, such as the missing transactions, would be identified and corrected. This method provides a systematic check against errors that might not be caught by an operator who is busy with other tasks or by automated systems that may not flag specific types of errors without direct human oversight.

Due to an Unusual Program Error Which Had Never Happened