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ACCA Strategic Professional · Strategic Business Leader · IT systems security and control

Lumen Foods processes customer orders through an online system. To ensure that every order accepted is processed once and none is lost between the web front end and the accounting system, which control is most appropriate?

Batch or control totals with sequence number checks, reconciled between the web front end and accounting system, are most appropriate. They are application controls that confirm every order is transferred completely and only once.

  1. ABatch or control totals with sequence number checks reconciled between the two systemsCorrect
  2. BPassword complexity rules on the web front end
  3. CAnnual disaster recovery testing
  4. DSegregation of duties between developers and operators

Explanation

Completeness and accuracy of processing and interfaces are addressed by application controls such as control totals and sequence checks reconciled across systems. Passwords, disaster recovery and developer segregation are general controls that do not directly test that each order transferred once.

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