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 checks are 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.