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Practice CPA®CPA ISC Practice Exam 2Question 63

Medium1 markMultiple Choice

Area I: Information SystemsData ManagementArea I

CPA · Question 63 · Area I: Information Systems

An auditor is testing the 'Completeness' of a data extraction from an ERP system. They compare the record count in the source system to the record count in the destination file. This is an example of:

Answer options:

A.

A limit check.

B.

A control total / Hash total check.

C.

A validity check.

D.

A sequence check.

How to approach this question

Identify the technique for verifying 'How many'.

Full Answer

B.A control total / Hash total check.✓ Correct

Control totals (like record counts) are a primary method for verifying completeness of data transfer.

Common mistakes

Confusing with Sequence check (which checks order, not just total count).

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