General Controls of the IT System Would Include All of the Following

question 81

Multiple Choice

General controls of the IT system would include all of the following, except:

• A)Authentication of users
• B)Accuracy
• C)Physical access controls
• D)Business continuity planning

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Definitions:

General Journal

A general journal is an accounting ledger that is used to record all transactions of a business in chronological order, prior to their transfer into specific accounts in the general ledger.

General Ledger

A comprehensive accounting record of a company’s financial transactions over its life, encompassing all accounts.

Chart of Accounts

An organized list of all accounts in a business entity's financial records, each with a unique account number.

Account Names

Specific titles given to accounts that reflect the nature of the transactions they represent in the accounting records.