What is the main purpose of reconciliation of file totals?

The primary purpose of reconciliation of file totals is to ensure proper data entry and update. This process involves comparing actual file totals, which reflect the inputs and updates made to the data, against expected totals derived from original source documents. By performing this reconciliation, organizations can identify discrepancies that may arise from data entry errors, omissions, or processing issues, ensuring that the data accurately reflects the intended inputs.

Establishing proper data entry and updates is crucial for maintaining data integrity within information systems. If discrepancies are identified during reconciliation, further investigation can be undertaken to locate the source of the errors, whether they stem from user input mistakes, system malfunctions, or other irregularities. This contributes to the overall reliability of the data and supports effective decision-making.

While options related to efficiency of input controls, output accuracy, and user satisfaction may have their importance in different contexts, they do not directly correlate with the primary aim of reconciling file totals, which is focused specifically on validating and ensuring the accuracy of data entry and updates.