16. One of the techniques for controlling batch processing is the use of hash totals. 17. A hash total is obtained by counting all documents or records to be processed. 18. The control of input and output of accounting transactions to and from the information processing subsystem should be performed by an independent control group. 19. In most companies, contingency planning is unnecessary. 20. Contingency planning includes the development of a formal disaster recovery plan. 21. Both external and internal file labels are useful in avoiding the use of the wrong input tape. 22. An internal label may be used only with magnetic tape systems. 23. When they are not in use, tape and disk files should be stored apart from the computer room under the control of a librarian. 24. A limit check in a computer program is comparable to a decision that an individual makes in a manual system to judge a transaction's reasonableness. 25. A completeness test is an internal equipment control to test whether or not all transactions have been processed. 26. Because of the integrative nature of database systems, cost-effective controls on these systems are unimportant.