IQN Qualified Internal Auditor QIA Question # 17 Topic 2 Discussion

IQN Qualified Internal Auditor QIA Question # 17 Topic 2 Discussion

QIA Exam Topic 2 Question 17 Discussion:
Question #: 17
Topic #: 2

One concern of a user of a computer service centre is that one firm's transactions may accidentally be used in the process of updating a second firm's master files. The control procedure that would best provide assurance of the integrity of the master files during updating processes is a check for


A.

Completeness of input, such as a computer sequence check.


B.

Correct master files, such as a header label.


C.

Input accuracy, such as a check of detail reports.


D.

Accuracy of file maintenance, such as review of exception reports.


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