Control totals are a method of verifying the accuracy and completeness of data processing by comparing the totals of key fields in input and output records1. Control totals can be used to reduce the risk of incomplete processing, which is the failure to process all the data or transactions that are expected or required2.
Incomplete processing can result in data loss, inconsistency, or incompleteness, which can affect the quality and reliability of the information system and its outputs. Incomplete processing can be caused by various factors, such as:
Hardware or software failures that interrupt the processing or transmission of data2 Human errors or omissions that skip or miss some data or transactions2 Malicious attacks or unauthorized access that delete or modify some data or transactions2 Environmental hazards or disasters that damage or destroy some data or transactions2 Control totals can help detect and prevent incomplete processing by:
Providing a benchmark or reference point to compare the input and output data or transactions1 Identifying any discrepancies or deviations from the expected or required totals1 Alerting the users or operators to investigate and resolve the causes of incomplete processing1 Ensuring that all the data or transactions are properly transmitted, converted, and processed1 The other options are not as relevant as control totals for reducing the risk of incomplete processing. Posting to the wrong record is the error of assigning or transferring data or transactions to an incorrect account, file, or record3. Improper backup is the failure to create, store, or restore copies of data or transactions in case of loss, corruption, or damage4. Improper authorization is the lack of proper permission or approval to access, modify, or process data or transactions. Control totals may not be able to prevent or detect these errors or failures, as they are not related to the completeness of data processing. Therefore, option B is the correct answer.
References:
control totals - Barrons Dictionary - AllBusiness.com
What is control total amount? - Sage Advice US
Posting Error Definition
Backup Definition
[Authorization Definition]