Output controls ensure that the results of computer processing are accurate, complete, and properly distributed which of the following is NOT a typical output control?
a. Reviewing the computer processing logs to determine that all of the correct computer jobs executed properly.
b. Matching input data with information on master files and placing unmatched items in a suspense file.
c. Periodically reconciling output reports to make sure that totals, formats, and critical details are correct and agree with input.
d. Maintaining formal procedures and documentation specifying authorized recipients of output reports, checks, or other critical documents.
Answer: b.