Which of the Following Output Controls Is Most Important

question 86

Multiple Choice

Which of the following output controls is most important?

• A) review of the data for reasonableness by someone who knows what the output should look like
• B) control totals, which are used to verify that the computer's results are correct
• C) distribution control, which assures that only authorised personnel receive the reports generated by the system
• D) logic tests, which verify that no mistakes were made in processing

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Definitions:

Pension Costs

Expenses related to providing retirement benefits to employees, including contributions to pension plans and costs associated with pension plan management.

Postretirement Benefits

Benefits, such as healthcare and life insurance, provided by employers to their employees after they retire.

Accumulated Postretirement Benefit Obligation

This term refers to the total expected cost of providing postretirement benefits to employees, minus any funds set aside to cover these costs.

Unrecognized Prior Service Cost

Costs arising from retroactive benefits granted in a pension plan amendment, not immediately recognized as pension expense in financial statements.