The purpose of the (batch) control total in accounting information systems is to ensure a certain measure of accuracy and completeness in a set of accounting data. Three (3) of the most familiar types of control totals are: i. Record counts ii. Financial control totals iii. Hash totals.

a) Explain how control totals are used as a control of business processes (i.e. what do people do with control totals?) [3 marks]

b) Although control totals are useful as a test of completeness, control totals (by themselves) may be inadequate (e.g. limited in broad application) as a test of data accuracy or data validity. Discuss three (3) situations where this inadequacy may be seen or reasons why this inadequacy arises. [3 x 3 = 9 marks]