Which of the Following Is Not Normally Used as a Control

question 23

Multiple Choice

Which of the following is not normally used as a control total to check the validity of data processing activities?

• A)Edit tests
• B)Batch totals
• C)Record counts
• D)Hash totals

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Definitions:

Machine Hours

A measure of production time, quantifying the total hours a machine is operated within a specific period.

Overhead Absorption Rate

The method of allocating overhead costs to specific units of production, based on certain criteria like direct labor hours or machine hours.

Direct Labor Hours

The cumulative number of hours put in by workers who are directly engaged in the production process.

Dual Rate System

A method of cost allocation where costs are divided into fixed and variable categories, with each being allocated differently.