Due to an Unusual Program Error Which Had Never Happened

question 46

Multiple Choice

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

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