Hash total
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Internal controls - data.
A hash total is an internal control that can detect many - but not all - errors in transferring or inputting data.
The hash total is usually the sum of one of the fields in the data set.
For example, customer account numbers.
The hash total is attached to the original data.
Following transfer or input, the hash total is recalculated.
The hash total sum calculated is not meaningful of itself.
However, if the hash totals differ, it indicates that there has been an error.
The types of error that hash totals can detect include omissions and duplicated entries.
