ITPEC FE Morning April 2023 Question 60

The IS department should send the processing results list back to the business operations department so they can verify the results. This is a standard reconciliation control — the originating department must be able to confirm data was entered correctly.

Why not others:
- (a) — checking sheet counts "just before the due date" is poor practice; verification should happen at receipt
- (c) — disposing of data sheets immediately after entry removes the audit trail; originals must be retained for reconciliation
- (d) — the data entry operator must not correct errors at their own discretion; errors should be returned to the originating department (separation of duties)

Key rule: The IS department processes data but never decides on content — control means transparency and reconciliation with the data owner.

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