In processing controls must be established within an information system in order to ensure integrity—what combined objective do these controls serve during processing of transactions and datasets?
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AProhibit tampering with information by unauthorized person
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BVerify that all data have been processed
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CBlock or trap faulty data from entry into processing
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DAll of the above
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ENone of the above
Answer
Correct Answer: All of the above
Explanation
Introduction / Context:In processing controls are protective mechanisms inside a system that maintain integrity, completeness, and accuracy from input through output. Good controls reduce fraud, mistakes, and operational risk while supporting auditability.
Given Data / Assumptions:
- We focus on controls that act during processing (not only pre-input or post-output).
- The options mention security, completeness, and validation aspects.
- We seek the combined objective fulfilled by such controls.
Concept / Approach:Effective processing controls typically include: authentication/authorization checks, edit checks, sequence and batch totals, run-to-run controls, reasonableness checks, error trapping, and reconciliation. Together they prevent unauthorized changes, ensure all items are processed once, and keep bad or corrupt records from polluting downstream results.
Step-by-Step Solution:1) Security: enforce permissions to stop unauthorized actions and tampering.2) Completeness: use control totals and end-of-file markers so every record in a batch is processed.3) Validity: use range, format, and referential checks to block invalid data before calculations occur.4) Exception handling: log, quarantine, and reprocess errors in a controlled queue.5) Audit trail: preserve run-to-run totals to trace transformations.
Verification / Alternative check:Standards and audit guidance consistently specify that robust processing controls address confidentiality/integrity (prevent tampering), completeness (everything processed), and validity (reject or trap faulty data).
Why Other Options Are Wrong:Prohibit tampering: true but incomplete alone.Verify all data processed: true but not sufficient.Block faulty data: true but only one dimension.None of the above: incorrect because all three are relevant.
Common Pitfalls:Relying only on input validation, ignoring run-to-run controls, or failing to segregate duties can still allow omissions or unauthorized changes during processing.
Final Answer:All of the above