(c) The requirement is to identify the best control to
assure that data uploaded from a microcomputer to the company’s
mainframe system in batch processing is properly handled.
Answer (c) is correct because this could help prevent data errors.
Answer (a) is incorrect because while this practice is a wise control,
it does not address the issue of upload-data integrity. Backups
cannot prevent or detect data-upload problems, but can only
help correct data errors that a poor upload caused. Answer (b) is
incorrect because this control may be somewhat helpful in preventing
fraud in data uploads, but it is of little use in preventing
errors. Answer (d) is incorrect because this control is detective
in nature, but the error could have already caused erroneous
reports and management decisions. Having users try to find
errors in uploaded data would be costly.