What is the BEST control to ensure that data is accurately entered into the system?

Spreadsheets are used to calculate project cost estimates. Totals for each cost category are then keyed into the job-costing system .

What is the BEST control to ensure that data is accurately entered into the system?
A . Reconciliation of total amounts by project
B. Validity checks, preventing entry of character data
C. Reasonableness checks for each cost type
D. Display back of project detail after entry

Answer: C

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