Certified Information Systems Auditor (CISA) — Question 1299

Spreadsheets are used to calculate project cost estimates. Totals for each cost category are then keyed into the job-costing system. What is the BEST control to ensure that data is accurately entered into the system?

Answer options

• A. Display back of project detail after entry
• B. Reconciliation of total amounts by project
• C. Reasonableness checks for each cost type
• D. Validity checks, preventing entry of character data

Correct answer: B

Explanation

The correct answer is B because reconciling total amounts by project ensures that the sums entered match the calculated estimates, thus highlighting any discrepancies. While the other options may help in data entry, they do not provide the same level of assurance in verifying the accuracy of the total amounts as reconciliation does.