Final answer:
The process of comparing the number of items on a sales report with the invoices is known as using control totals, which serve as checks to ensure data completeness and accuracy.
Step-by-step explanation:
The completeness of computer-generated sales figures can be tested by comparing the number of items listed on the daily sales report with the number of items billed on the actual invoices. This process is known as comparison of control totals.
Control totals are sums of numerical data like quantities or amounts that are used to ensure the completeness and accuracy of data processing. They serve as checks during various stages of data processing to ensure all items have been accounted for and properly processed. In the context of testing the completeness of computer-generated sales figures, control totals of the daily sales report and actual invoices would be compared to confirm that the total number of items billed corresponds with the total number of items sold as recorded in the system.
Control totals are used to compare the number of items listed on the daily sales report with the number of items billed on the actual invoices. This helps ensure that all items sold have been accurately recorded and billed.
For example, if the daily sales report shows that 100 items were sold, but the actual invoices only bill for 90 items, it suggests that there may be missing or inaccurate sales data. By comparing these control totals, businesses can identify and correct any discrepancies in their sales figures.