A Computer Operator Accidentally Used the Wrong Master File When

question 13

Multiple Choice

A computer operator accidentally used the wrong master file when updating a transaction file.As a result,the master file data is now unreadable.Which control could best have prevented this from happening?

• A) Internal header label
• B) validity check
• C) check digit
• D) parity check

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Definitions:

Direct Labor Cost

Refers to the total amount paid to workers directly involved in the production of goods or services, including wages and other related expenses.

Predetermined Overhead Rate

An estimated rate used to charge overhead costs to products or job orders, based on a selected allocation base anticipated before the accounting period.

Predetermined Overhead Rate

An estimated rate used to allocate manufacturing overhead costs to products based on a specific activity base.

Machine-Hours

A measure of production output or capacity, indicating the total hours that machinery is operated over a specific period.