To efficiently protect business data from corruption and errors, the best approach is proactive
detection through validation controls. Batch total calculations help verify data integrity before
approval, ensuring errors are caught early.
Analysis of Each Option:
(A) Controls to ensure data is unable to be accessed without authorization.
Incorrect: Access controls prevent unauthorized access, but they do not detect or prevent data
corruption/errors.
(B) Controls to calculate batch totals to identify an error before approval. (Correct Answer)
Batch control totals ensure that data entries match expected values before processing, helping detect
errors before approval.
IIA GTAG 3 – Continuous Auditing recommends automated validation and reconciliation checks for
data integrity.
(C) Controls to encrypt the data so that corruption is likely ineffective.
Incorrect: Encryption protects data confidentiality, but it does not prevent or detect errors or
corruption.
(D) Controls to quickly identify malicious intrusion attempts.
Incorrect: Intrusion detection systems focus on cybersecurity, not data corruption or errors.
IIA Reference Supporting the Answer:
IIA Standard 2120 – Risk Management: Recommends controls for error prevention and early
detection.
IIA GTAG 3 – Continuous Auditing: Suggests automated validation processes like batch totals to
detect errors before approval.
Thus, the correct answer is (B) because batch total calculations effectively detect errors before
approval, ensuring data integrity.
