An IS auditor reviewing an organization’s data file control procedures finds that transactions are
applied to the most current files, while restart procedures use earlier versions. The IS auditor should
recommend the implementation of:

A.
source documentation retention.

B.
data file security.

C.
version usage control.

D.
one-for-one checking.

Explanation:
For processing to be correct, it is essential that the proper version of a file is used. Transactions
should be applied to the most current database, while restart procedures should use earlier
versions. Source documentation should be retained for anadequate time period to enable
documentation retrieval, reconstruction or verification of data, but it does not aid in ensuring that
the correct version of a file will be used. Data file security controls prevent access by unauthorized
users who could then alter the data files; however, it does not ensure that the correct file will be
used. It is necessary to ensure that all documents have been received for processing, one-for-one;
however, this does not ensure the use of the correct file.