CISA Certified Information Systems Auditor – Question2839

To reduce the possibility of losing data during processing, the FIRST point at which control totals should be implemented is:

A.
during data preparation.
B. in transit to the computer.
C. between related computer runs.
D. during the return of the data to the user department.

Correct Answer: A

Explanation:

Explanation:
During data preparation is the best answer, because it establishes control at the earliest point.