Due to Data Errors Occurring from Time to Time in Processing

question 95

Multiple Choice

Due to data errors occurring from time to time in processing the Albert Company's payroll,the company's management is considering the addition of a data validation control procedure that is projected to reduce the risk of these data errors from 13% to 2%.The cost of the payroll reprocessing is estimated to be $11,000.The cost of implementing the data validation control procedure is expected to be $700.Which of the following statements is true?

• A) The data validation control procedure should be implemented because its net estimated benefit is $510.
• B) The data validation control procedure should be implemented because its cost of $700 is less than the payroll reprocessing cost of $1,430.
• C) The data validation control procedure should not be implemented because its cost of $700 exceeds the expected benefit by $480.
• D) The data validation control procedure should not be implemented because its net estimated benefit is a negative $1,210.

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Definitions:

T Cytotoxic Cell

A type of T lymphocyte that kills cancer cells, cells that are infected (particularly with viruses), or cells that are damaged in other ways.

CD8

A glycoprotein found on the surface of some T-cell subsets, functioning as a co-receptor in the T-cell receptor (TCR) complex that recognizes antigens presented by MHC class I molecules.

T Cell Receptors

Proteins found on the surface of T cells, a type of lymphocyte, that are responsible for recognizing fragments of antigens as peptides bound to major histocompatibility complex (MHC) molecules.

Complement Proteins

A group of proteins in the blood and body fluids that play a crucial role in the immune system by enhancing the ability of antibodies and phagocytic cells to clear pathogens.