A proposed transaction processing application will have many data capture sources and outputs in
paper and electronic form. To ensure that transactions are not lost during processing, an IS auditor
should recommend the inclusion of:

A.
validation controls.

B.
internal credibility checks.

C.
clerical control procedures.

D.
automated systems balancing.

Explanation:
Automated systems balancing would be the best way to ensure that no transactions are lost as any
imbalance between total inputs and total outputs would be reported for investigation and correction.
Validation controls and internal credibility checksare certainly valid controls, but will not detect and
report lost transactions. In addition, although a clerical procedure could be used to summarize and
compare inputs and outputs, an automated process is less susceptible to error.