IT Controls Over Computer Records and Physical Controls in General

question 77

Multiple Choice

IT controls over computer records and physical controls in general ledger storage areas minimize the related risk of:

• A)Fraud and errors
• B)Invalid general ledger postings
• C)Theft and fraud
• D)Amounts posted to wrong accounts

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Definitions:

ATP

ATP, or adenosine triphosphate, is a high-energy molecule that stores and supplies the cell with needed energy for various biological processes through the transfer of a phosphate group.

Facilitated Diffusion

A method of passive transport, mediated by carrier proteins, that allows molecules to cross the cell membrane without energy input, from higher to lower concentration.

Saline Solutions

Solutions containing a high concentration of salt, primarily sodium chloride, used in various medical and laboratory settings to mimic the osmolarity of bodily fluids.