CISA · Question #132
Which of the following BEST enables an IS auditor to confirm the batch processing to post transactions from an input source is successful?
The correct answer is B. Hash totals. An IS auditor can best confirm successful batch processing by comparing hash totals of the input and output, ensuring all data was processed without alteration.
Question
Which of the following BEST enables an IS auditor to confirm the batch processing to post transactions from an input source is successful?
Options
- AError log review
- BHash totals
- CAggregate monetary amount
- DTotal number of items
How the community answered
(17 responses)- A6% (1)
- B82% (14)
- C12% (2)
Why each option
An IS auditor can best confirm successful batch processing by comparing hash totals of the input and output, ensuring all data was processed without alteration.
Error log review identifies failures but doesn't confirm the successful processing of *all* transactions, only that no *recorded* errors occurred.
Hash totals involve summing up a non-financial numerical field (like employee IDs or item numbers) in a batch of transactions before processing and comparing it with a similar total calculated after processing. A matching hash total indicates that all items in the batch were processed and none were lost or altered, thus confirming successful processing.
Aggregate monetary amount (control total) primarily confirms the financial accuracy of transactions but doesn't guarantee all individual transactions were processed, nor does it detect non-financial data alteration.
Total number of items (record count) confirms the quantity of transactions but doesn't detect changes or manipulations to the data within each transaction.
Concept tested: Batch processing control totals (hash totals)
Source: https://www.isaca.org/resources/isaca-journal/issues/2006/volume-4/a-look-at-hash-total-control
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