From the Standpoint of Computer Fraud, Which Type of Controls

question 9

Multiple Choice

From the standpoint of computer fraud, which type of controls would probably be of highest importance?

• A)Input controls
• B)Access controls
• C)Output controls
• D)Processing controls

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Definitions:

Accrued Expenses

Expenses that have been incurred but not yet paid, typically recorded through adjusting journal entries in the accounting process.

Prepaid Expenses

Costs incurred beforehand for products or services that will be obtained at a later date.

Property Taxes

Taxes assessed on real estate and sometimes personal property, based on the assessed value of the property.

Balance Sheet

A financial report detailing a company's assets, liabilities, and equity of shareholders at a given moment.