In arithmetical internal checks, which of the following is not one of the recognized steps?

Arithmetical internal checks are mechanisms put in place to ensure the accuracy and reliability of financial and operational data. They primarily focus on verifying calculations and reconciling figures at different stages of the data processing cycle.

The recognized steps in arithmetical internal checks typically involve creating pre-lists before data entry to ensure completeness and accuracy, employing post-lists to verify that all transactions recorded match against actual documents, and establishing control totals to sum totals in a batch of data to confirm that they align with the totals recorded in the books.

Segregating tasks, while an essential part of internal controls more broadly—specifically relating to discouraging fraud or error by ensuring no single individual has control over all aspects of a transaction—does not fall under the specific category of arithmetical internal checks. Rather, it is a principle of internal control that focuses on separating responsibilities for related activities to enhance accuracy and accountability.

Therefore, the correct answer reflects that segregating tasks is not a recognized step specifically associated with arithmetical internal checks, as those checks are more concerned with the verification and calculation aspects rather than the division of responsibilities among personnel.