In a system that records all receivables for a company, the
receivables are posted on a daily basis. Which of the
following would ensure that receivables balances are
unaltered between postings?
A. Range checks
B. Record counts
C. Sequence checking
D. Run-to-run control totals
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Answer: D
Run-to-run control totals are totals of key fields - in this
case the totals of the receivables balances - taken when the
receivables are posted. If the totals are recalculated and
compared with previous balance, this would detect
alterations between postings. Both record counts and
sequence checking would only detect missing records. They
would not detect situations in which records are altered,
but the number of records are unchanged. Range checks would
only detect when the balances are outside a predetermined
value range and not changes to balances within those ranges.
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