Which of the following helps to ensure the integrity of data for an interface between a new billing system and an accounts receivable system?
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A. B. C. D.D.
Out of the given options, the most appropriate control to ensure the integrity of data for an interface between a new billing system and an accounts receivable system is D. Control totals are calculated.
Explanation:
Interface between two systems creates a risk of data integrity issues, and it's essential to implement appropriate controls to minimize this risk. Data integrity refers to maintaining the accuracy, consistency, and reliability of data throughout its lifecycle.
Let's evaluate each option and its effectiveness in ensuring data integrity:
A. Audit logs are available for 30 days: Audit logs are used to track and record all activities performed within a system. However, while audit logs may help to identify if any data was changed or deleted, it doesn't ensure the data's integrity. Therefore, this option is not the best choice to ensure data integrity for the interface between the new billing system and the accounts receivable system.
B. Access to the data requires authentication: Authentication is the process of verifying the identity of a user or system. Although it is a crucial control to ensure the confidentiality of data, it doesn't provide any assurance that the data has not been modified or deleted. Therefore, this option is also not the best choice to ensure data integrity for the interface between the new billing system and the accounts receivable system.
C. Data files are encrypted during transmission: Encryption is the process of converting data into a code to prevent unauthorized access during transmission. Although encryption is an essential control to ensure the confidentiality of data, it doesn't provide any assurance that the data has not been modified or deleted. Therefore, this option is also not the best choice to ensure data integrity for the interface between the new billing system and the accounts receivable system.
D. Control totals are calculated: Control totals are used to ensure the completeness and accuracy of data transmitted between systems. By calculating the control totals, it's possible to identify any discrepancies between the data in the billing system and the accounts receivable system. This control helps to ensure data integrity for the interface between the new billing system and the accounts receivable system.
In conclusion, the most appropriate control to ensure the integrity of data for an interface between a new billing system and an accounts receivable system is D. Control totals are calculated.