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Part $1$

Data entry processing integrity controls such as field$$ checks, completeness$$ tests, and$$ closed$-$loop verification are not needed for journal entries made by

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Part $1$

A$.$

the Treasurer.

B$.$

other accounting subsystems.

C$.$

the Controller.

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.