What discrepancies can be identified by comparing IAR BOS files with the back-office output?

• A. Missing Ticket Numbers
• B. Discrepancy Amounts for Fare, Tax, Total, and Commission
• C. Different Forms of Payments
• D. All of the Above

Answer: (D)

When you reconcile IAR BOS files against back-office output, you’re looking for any differences in the data that could indicate errors in how tickets and payments were recorded. The discrepancies you can identify span several areas, and each one matters for accurate revenue reporting and audit trails.

First, missing ticket numbers. If a ticket appears in one source but not the other, it signals a gap in data capture or export, meaning some transactions weren’t recorded or linked correctly. This can happen from data sync issues, aborted tickets, or misrouted postings. Catching these gaps ensures every issued ticket is accounted for.

Second, discrepancies in amounts—fare, tax, total, and commission. Mismatched numbers can arise from tax rule updates, rounding differences, currency conversions, fare rule changes, or incorrect application of commissions. These differences affect how much revenue is recognized and must be resolved so financial statements reflect the true values.

Third, different forms of payment. If the payment method shown in the IAR BOS file doesn’t match the back-office record, it points to issues like payments processed under one system and recorded differently in another, refunds or voids not aligned, or partial payments not captured consistently. Correcting this ensures cash flow and payment reconciliations are accurate.

All of the above can occur, so the most complete answer is that discrepancies can be found in missing ticket numbers, discrepancy amounts across fare/tax/total/commission, and different forms of payment. Regularly identifying and investigating these areas keeps data aligned and revenue figures trustworthy.