Which of the following is an example of a processing control?

The example of a processing control that is most appropriate here is the concept of double processing. Processing controls are methods used to ensure that data is processed correctly and completely, which includes mechanisms to detect errors during data processing. Double processing refers to the practice of processing the same data twice to verify accuracy. This redundancy can help identify discrepancies, ensuring the integrity of the data.

In contrast, while distribution lists can help manage communication of data or reports, they do not directly control the processing of the data itself. Batch control totals are useful in tracking groups of transactions, but they don’t inherently verify the correctness of individual data processing steps. Start/end of report markers serve more as indicators in a report and don’t actively contribute to the error-checking of data processes. Thus, double processing stands out as the most relevant and effective method for ensuring accuracy in data handling.