Final answer:
Balancing Tests are control tests that involve comparing items expected to have the same values to ensure data accuracy and integrity.
Step-by-step explanation:
The type of processing control test which involves a comparison of different items that are expected to have the same values, such as comparing two batches or comparing actual data against a predetermined control total, is known as Balancing Tests. This method is critical in ensuring the accuracy and integrity of data, especially in situations where financial transactions or data input processes are involved. Balancing tests are essential for detecting errors and confirming that the processing of data has occurred correctly.