This type of control is used to ensure that transactions are properly entered into the system once. Elements of
this type of control may include counting data and time stamping it with the date it was entered or edited?

A.
Processing Controls

B.
Output Controls

C.
Input Controls

D.
Input/Output Controls

Explanation:
Transaction controls are used to provide control over the various stages of a transaction — from initiation, to
output, through testing and change control.
Input Controls are a type of transaction control.
Input controls are used to ensure that transactions are properly input into the system only once. Elements of
input controls may include counting the data and timestamping it with the date it was entered or edited.
Incorrect Answers:
A: Processing controls are used to guarantee that transactions are valid and accurate and that wrong entries
are reprocessed correctly and promptly. This is not what is described in the question.
B: Output controls are used for two things — for protecting the confidentiality of an output, and for verifying the
integrity of an output by comparing the input transaction with the output data. Elements of proper output
controls would involve ensuring the output reaches the proper users, restricting access to the printed output
storage areas, printing heading and trailing banners, requiring signed receipts before releasing sensitive output,
and printing “no output” banners when a report is empty. This is not what is described in the question.
D: Input/Output Controls are not a defined control type.

Krutz, Ronald L. and Russell Dean Vines, The CISSP Prep Guide: Mastering the CISSP and ISSEP Exams,
2nd Edition, Wiley Publishing, Indianapolis, 2004, p. 303