Exam CISA Topic 3 Question 640 Discussion

The best way to confirm data accuracy, when input is provided by the company and output is generated by the bank, is to verify the data input (input forms) with the results of the payroll reports. Hence, comparing payroll reports with input forms isthe best mechanism of verifying data accuracy. Recalculating gross payroll manually would only verify whether the processing is correct and not the data accuracy of inputs. Comparing checks ( cheques ) to input forms is not feasible as checks ( cheques )have the processed information and input forms have the input datA . Reconciling checks ( cheques ) with output reports only confirms that checks ( cheques ) have been issued as per output reports.