Final answer:
The correct answer is d. All sources of journal entries, including other accounting subsystems, the controller, and the treasurer, need to employ various data processing integrity controls to ensure accuracy in financial record-keeping.
Step-by-step explanation:
The question is regarding which sources of journal entries do not require data entry processing integrity controls such as field checks, completeness tests, and closed-loop verification. These controls are essential in ensuring the accuracy and integrity of financial records. The options include other accounting subsystems, the controller, and the treasurer.
The correct response to this question is d. all of the listed sources of journal entries (treasurer, controller, other accounting subsystems) need to employ field checks, completeness tests, and closed-loop verification to ensure accuracy. No matter who is entering the data or where it originates, implementing these integrity controls is a critical aspect of maintaining the reliability of financial data within a company's accounting system.