25. permanent file. (1 Point) Master File. General File. a set of relatively temporary records that will be processed to update the Transaction File. Subsidiary File. 26. Work steps that are internal controls within the business process would include: (1 Point) Using an electronic register to record all sales transactions. Combining both manual and computer based records. Reconciling a cash register at the end of each day. Preparation of internal reports to monitor the performance of a specific department 27. Which of the following is least likely to be an output of the accounting information system? D (1 Point) A check A report An invoice A bar code