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ISACA Certified Information Systems Auditor · Isaca
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The best control to ensure that data keyed into the job-costing system is accurately entered is to have the system display back the entered data immediately after input (often called a "data confirmation" or "display back" control). This allows the data entry operator (or reviewer) to: Verify the totals and details against the original spreadsheet data, Detect and correct input errors immediately, and Ensure accuracy before the data is finalized in the system. Why not the others? B. Reconciliation of total amounts by project ➤ Important but usually performed after data entry and may delay error detection. C. Reasonableness checks for each cost type ➤ Useful to identify anomalies but do not verify exact accuracy of keyed-in amounts. D. Validity checks, preventing entry of character data ➤ Basic input validation that prevents wrong data types, but it doesn’t verify that numeric amounts were keyed correctly.
Reconciliation is a comprehensive control that verifies the overall accuracy of the data entry. It ensures that the sum of the individual entries matches the total expected amount, thereby providing a strong assurance of accuracy. While the other options provide some level of control, they do not offer the same level of comprehensive assurance: A. Display back of project detail after entry: This control allows users to review entered data but relies on manual verification and may not catch all errors. C. Reasonableness checks for each cost type: These checks can identify unusual or unexpected values but may not catch all types of data entry errors and do not verify the accuracy of the total amounts. D. Validity checks, preventing entry of character data: These checks ensure that only numerical data is entered, but they do not verify the correctness or accuracy of the data itself.
It is a value spreadsheets, os course that the right amount is the most crucial aspect for this case. I don't agree with letter D. An caracter would be easily identified by many other means. Although is a good controls it is not the most important for data accuracy.