Certified Government Auditing Professional (CGAP) Practice Exam

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Prepare for the Certified Government Auditing Professional (CGAP) Exam with interactive quizzes! Enhance your understanding with flashcards and detailed explanations. Aim for success and feel confident on exam day.

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Regarding information technology processing controls, which statement is accurate?

Header and trailer labels ensure proper data processing.
Echo checks verify the sending of automated verification messages.
Record counts are the physical tally of documents processed.
Check digital tests are unrelated to processing controls.

The correct answer is: Header and trailer labels ensure proper data processing.

The statement about header and trailer labels being essential for ensuring proper data processing is accurate because these labels play a vital role in data integrity and processing accuracy. Header labels typically contain metadata that identifies the data contained in the file, such as the source, intended use, and data type. This information is crucial for the receiving system to interpret and process the data correctly. Meanwhile, trailer labels often summarize information about the contents of data files, such as record counts, ensuring that the total number of records processed matches expectations. This helps to identify potential errors in data transmission and ensures that all data is accounted for during processing. By using header and trailer labels, organizations can strengthen their data processing controls and enhance the reliability of their information systems.