Which of the following is a control activity primarily concerned with ensuring numerical accuracy?

• A. Segregation of duties
• B. Authorisation
• C. Arithmetical accuracy
• D. Physical controls

Answer: (C)

Control activities that guarantee numerical accuracy focus on verifying computations and ensuring totals add up. The best answer is arithmetical accuracy because it directly targets checking arithmetic, balancing figures, and reconciling ledger totals with source documents. Recalculating figures, cross-footing ledgers, and performing reconciliations are typical examples of this control. Segregation of duties helps prevent errors and fraud by dividing responsibilities rather than ensuring the arithmetic is correct. Authorisation ensures transactions are approved before processing, not the numerical correctness. Physical controls protect assets and records rather than the accuracy of numbers. So arithmetical accuracy directly targets ensuring numbers are correct.