Exam CISA topic 1 question 1711 discussion

The best control must proactively ensure data accuracy by preventing errors at the point of entry, be efficient, and cover a wide range of potential issues. Programmed edit checks (Option A) meet these criteria most effectively. They prevent invalid data from entering the system, include reasonableness checks as a subset, and leverage automation for reliability. The manual supports this in Section 3.4.1, stating that input validation routines like edit checks ensure data accuracy and completeness, aligning with the preventive control objective in Section 1.4.3. While reasonableness checks (B) are valuable, their scope is limited compared to edit checks. Manual methods (C and D) are less effective due to their reactive nature and susceptibility to human error.