Some of the more important control activities in computerized accounting information systems are validity checks, reasonableness checks, and checks for logical relationships. How are these activities classified?
A) Control total validation routines
B) Hash totals
C) Output controls
D) Input verification controls

Question

Quizplus · Accepted Answer

Validity checks, reasonableness checks, and checks for logical relationships are all types of Input verification controls, which are designed to ensure that data entered into the system is accurate and complete. Control total validation routines and Hash totals are also types of input controls, but they are focused on ensuring that all of the data entered into the system is properly processed and accounted for, rather than just checking the accuracy of individual transactions. Output controls, on the other hand, are focused on ensuring that the information produced by the system is accurate and reliable, rather than on the accuracy and completeness of individual data inputs.

Some of the More Important Control Activities in Computerized Accounting