Successfully Completed Batch Uploads

D.

Batch uploads refer to the process of transferring large volumes of data from one system to another system in a batch mode. In order to ensure the accuracy and completeness of batch uploads, it is important to have proper controls and evidence in place. Among the provided options, the best evidence of successfully completed batch uploads is reviewing process logs (option D).

Process logs provide a detailed record of all activities and transactions that occurred during the batch upload process. This includes information such as the date and time of each transaction, the user who performed the transaction, the source and destination systems, and any errors or exceptions that occurred during the process.

By reviewing process logs, auditors can verify that all transactions were processed successfully and that there were no errors or exceptions that could impact the integrity of the data. This evidence is particularly important when dealing with critical or sensitive data, such as financial or personal information.

The other options provided - sign-off on the batch journal (option A), using sequence controls (option B), and enforcing batch cut-off times (option C) - may also provide some evidence of successful batch uploads, but they are not as reliable as reviewing process logs.

Option A - sign-off on the batch journal - may indicate that the person responsible for reviewing the batch has verified its completeness and accuracy, but it does not provide any details about the individual transactions within the batch.

Option B - using sequence controls - may ensure that all transactions are processed in a sequential and consistent manner, but it does not provide any information about the success or failure of each transaction.

Option C - enforcing batch cut-off times - may ensure that all transactions are processed within a specified time frame, but it does not provide any evidence of the accuracy or completeness of the data.

Therefore, reviewing process logs (option D) is the best option to provide evidence of successfully completed batch uploads.