Controls That Do Not Allow Users to Update the Same

question 2

Multiple Choice

Controls that do not allow users to update the same database record at the same time are examples of:

• A)Data integrity controls
• B)Data processing controls
• C)Concurrency controls
• D)Privacy controls

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Definitions:

Overhead Costs

Indirect costs not directly tied to the production of goods or services, such as rent, utilities, and administrative expenses.

Flexible Budget

A flexible budget adjusts expenses based on changes in actual revenue or other activity levels, providing a more accurate comparison of budgeted versus actual performance.

Predetermined Rate

A rate established in advance to allocate certain costs, often overhead, to products or job orders based on an estimated or expected basis.

Fixed Overhead

Expenses that do not vary with the level of production or sales, such as rent, salaries of permanent staff, and insurance.