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Governance, Risk, Audit & Privacy · Intermediate

Batch Controls

Controls that group transactions and use totals to verify completeness and accuracy of processing.

Definition

Batch controls include record counts, financial totals, and hash totals compared before and after processing. Discrepancies indicate missing, duplicated, or altered transactions.

Example

A hash total of employee IDs in a batch confirms no records were added or dropped.

Exam tip

A hash total is a meaningless sum used only for control, such as adding account numbers.

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