Which is an example of a validation control?

A validation control is designed to ensure that the data entered into a system meets specific criteria to maintain data integrity and accuracy. One example of a validation control is checksum comparisons.

Checksum comparisons involve calculating a checksum value for a set of data and comparing it to a previously calculated value to confirm that the data has not been altered or corrupted. This method helps validate the accuracy and integrity of data as it moves through systems or storage.

The other options mentioned, while important in an accounting or IT context, do not primarily serve as validation controls. Type checks are a form of data validation, ensuring that data entered into a system conforms to the expected type (like numbers or text); however, they do not provide a mechanism for verifying data integrity after entry. Data encryption primarily focuses on securing data from unauthorized access rather than validating its integrity. Access control lists are used to manage permissions and access rights to data, rather than validating the correctness or structure of the data itself.

Understanding these distinctions helps in recognizing the various roles different controls play in safeguarding data and ensuring its integrity in accounting systems.