Data input controls (batch processing): which option best describes “batch control” used to verify completeness and accuracy when entering groups of records?

Introduction / Context:
Batch input controls are classic accounting and data-entry safeguards. When many transactions are keyed at once, organizations need a way to confirm that the system received exactly what the source documents indicated—no omissions, no duplicates, and no transposition errors that alter totals.

Given Data / Assumptions:

• A batch is a group of transactions processed together.
• Supervisors may prepare control totals before data entry begins.
• We seek the most accurate description of batch control itself.

Concept / Approach:
Batch control relies on control totals (record count, hash total, amount total). Operators calculate one or more totals from the source documents, then the system recomputes these totals from the keyed records and compares. A match indicates likely completeness and arithmetic accuracy for that monitored attribute, while mismatches trigger investigation.

Step-by-Step Solution:

Verification / Alternative check:
Audit standards describe record counts and amount/hash totals as primary batch control types. Reconciling these ensures that item counts and key numeric fields match expectations.

Why Other Options Are Wrong:

Common Pitfalls:
Confusing batch control totals with reconciliation after posting to the general ledger; or relying only on record counts, which cannot detect amount transpositions.

Final Answer:
comparing to a pre-calculated figure the total of a data item summed across a batch of records