Theo Lillis performs the following application control procedures: (i) Control totals: Input totals are balanced and reconciled
(ii) Reasonable checks: Actual data is compared to expected data for reasonableness
(iii) Sequence tests: Sequential data is reviewed and exception reports are produced for missing numbers.
Which of the above application controls do these procedures apply to?
A) processing controls
B) output controls
C) input controls
D) general controls

Question

Quizplus · Accepted Answer

These procedures are examples of processing controls, as they ensure that data is processed accurately and completely by checking totals, reasonableness, and sequence.

Theo Lillis Performs the Following Application Control Procedures: (I) Control