Which type of input control would best mitigate the threat of data entry errors in a company's accounting information system?

• A. Field check
• B. Segregation of duties
• C. Reconciliation procedures
• D. Physical access control

Answer: (A)

Verified step by step guidance

1. Understand the concept of input controls: Input controls are mechanisms designed to ensure the accuracy, completeness, and validity of data entered into a system. They help mitigate errors and improve data integrity.
2. Analyze the options provided: The options include 'Field check,' 'Segregation of duties,' 'Reconciliation procedures,' and 'Physical access control.' Each serves a different purpose in an accounting information system.
3. Evaluate 'Field check': A field check is an input control that verifies whether the data entered into a specific field is of the correct type (e.g., numeric, text, date). This directly addresses data entry errors by ensuring the format and type of data are correct.
4. Compare other options: 'Segregation of duties' is a control to prevent fraud by dividing responsibilities among employees. 'Reconciliation procedures' ensure that records match, and 'Physical access control' restricts access to systems or data. These do not directly address data entry errors.
5. Conclude that 'Field check' is the most relevant input control for mitigating data entry errors, as it directly validates the type and format of data entered into the system.