Certified Government Auditing Professional (CGAP) Practice Exam

What element is essential in processing controls to ensure accurate data processing?

1. Validation of input data.

2. Use of redundancy in processing systems.

3. Verification of record counts.

4. Logging of user activities.

The correct answer is: Verification of record counts.

The essential element in processing controls to ensure accurate data processing is the verification of record counts. This process involves checking that the number of records processed matches the number of records that should have been processed. This verification helps identify discrepancies in data handling, which can occur due to errors during data entry, processing faults, or issues with data transmission. By ensuring that the record counts align, auditors can confirm that all data entries have been accurately accounted for and that no data has been lost or duplicated during processing. This step is fundamental in maintaining the integrity and reliability of the data processing system. Other options, while relevant to data processing and controls, serve different purposes and are not as directly related to the core function of ensuring accuracy in data processing. Validation of input data focuses on ensuring that the data entered is accurate and appropriate, but it does not directly assess whether all records are accounted for post-processing. The use of redundancy in processing systems ensures system reliability and availability but does not specifically address the accuracy of data processing outcomes. Logging of user activities is crucial for security and audit trails but does not impact the direct accuracy of data processing in terms of matching input to output. Therefore, verification of record counts stands out as the pivotal element in achieving accurate data processing.