Final answer:
The control goal of ensuring input materiality focuses on ensuring the accuracy and completeness of data entered into the system.
Step-by-step explanation:
The answer is b. false. The control goal of ensuring input materiality does not specifically strive to prevent fictitious items from entering an information system. The control goal of ensuring input materiality actually focuses on ensuring the accuracy and completeness of the data entered into the system. This involves verifying the authenticity and reliability of the input sources and establishing validation checks to detect and prevent errors or inconsistencies. For example, a company may implement procedures to validate the accuracy of invoices received from suppliers before entering them into their accounting system.