Which of the following is used to ensure proper data management during period-end processing?

The selection of data integrity reviews as the correct response highlights the critical role that these reviews play in maintaining accurate and reliable data during period-end processing. Period-end processing is a crucial phase for any organization, where financial data is compiled and reported. Ensuring the accuracy of the data at this point is essential for financial reporting and compliance.

Data integrity reviews involve systematically checking the data entries and transactions for correctness, completeness, and consistency. This often includes verifying that all entries are posted correctly, cross-checking data against source documents, and ensuring that all transactions reflect the actual operations of the business. This proactive measure assists in identifying and correcting discrepancies before the final data is submitted for reports, thereby preventing costly errors that could impact financial statements and decision-making.

While other methods, like checklists, reminders, and project system settings have their merits, they primarily serve support functions or act as supplemental tools rather than directly ensuring data accuracy. Checklists may help in following processes, automatic reminders can prompt actions, and project system settings may facilitate data entry but do not actively engage in the verification process of the data itself. Thus, data integrity reviews stand out as a necessary practice for optimal data management in period-end processing.