Which of the following types of batch totals is likely to be most effective in ensuring the control goal of input accuracy?
A) line counts
B) document/record counts
C) item counts
D) hash totals

Question

Quizplus · Accepted Answer

Hash totals are the most effective type of batch totals in ensuring input accuracy as they involve summing unique identifier values, such as invoice numbers or customer IDs, to detect data entry errors or duplication. This ensures that the input data is accurate and complete. Line counts, document/record counts, and item counts may be useful for ensuring data completeness, but they do not verify data accuracy.

Which of the Following Types of Batch Totals Is Likely