Question

Pay Rate	Hours Worked	Gross Pay	Deductions	Net Pay
Employee Number
	468921	15.00	28	420.00	325.00	95.00
	357942	16.50	50	825.00	205.00	620.00
	816543	5.00	40	200.00	45.00	245.00
	963248	57.60	40	2,304.00	10.00	2,294.00

1. Calculate examples of these batch totals:

• hash total
• financial total
• record count

Assume the following rules govern normal data:

• Employee numbers are five digits in length and range from 1000 through 99999.
• Maximum pay rate is $35, and minimum is $15.
• Hours worked should never exceed 40.
• Deductions should be between 10% and 35% of gross pay .

2. Give a specific example of an error or probable error in the data set that each of the following controls would detect:

• field check
• limit check
• range check
• reasonableness test
• cross-footing balance test

3. Create a control procedure that would prevent, or at least detect, each of the errors in the data set.

Answer 1

1. • Hash Total: It represents the sum of data fields not having a specific meaning like non financial numeic field.

In the given Data, Employee number and Pay rate are non financial data fields means there totals does not have any logical value.

So, Employee Number hash total and Pay Rate Hash total are 2606654 and 94.1 respectively.

• Financial Total: Unlike hash Total it represent the sum of data fields that do have a specific meaning or some economic value.

In the Given Data Set, Hours Worked, gross pay, Deductons and Net pay are Financial Totals.

So their Financial totals are 158, 3749, 585& 3254 respectively.

• Record Count: Rows in the Table also called as Records, So Record Count is 4 in the given Data Set.

2. • Field Check: A Field Check on the Employee Number Column would detect that the employees number are having 6 digits.

• Limit Check: It will flag 2nd Row of Hours Worked as it Exceeds 40.

• Range Check: A Range Check can flag Employee numbers as all is greater than 99999. It may also flags 3rd and 4th row of gross pay as it does not fall in the limits. Similarly in the case of deductions is 1st and 4th row.

• Reasonableness Test: Comparison of deductions to gross pay would flag a problem in row 1 since it is not unlikely that a person being paid $420 have $325 of deductions and same with row 4.

• Cross Footing Balance Test: It will detect that sum of gross pay less sum of deductions is not equal to sum of net pay.

3. Control Procedure that will prevent or detect the error can be:

• Pay rate can be set too high and too low.

• Maximum and Minimum Deductions to be given.

• Hours Worked Maximum Limit

• Totals of gross pay less Deductions should match with net pay.