Which of the Following Input Controls Would Not Be Effective

question 32

Multiple Choice

Which of the following input controls would not be effective in identifying the erroneous input of numeric fields in a transaction?

• A)Batch totals.
• B)Hash totals.
• C)Check digits.
• D)Record counts.

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Definitions:

Allocation Base

A criterion or measure used for allocating costs to cost objects, based on factors such as time, output, or activity level.

Job-Order Costing

An accounting method that tracks costs individually for each job, suitable for manufacturing jobs that are distinct and not identical.

Indirect Labor

Labor costs associated with support work that cannot be directly linked to the production of goods or services, such as maintenance and supervision.

Manufacturing Overhead

All indirect costs associated with the manufacturing process, excluding direct materials and direct labor costs.