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:

Wiring Gauge

A measurement of the diameter of electrical wire, determining its current-carrying capacity and resistance.

Operating Load

The average workload or stress placed on a machine or system during normal operation.

Articulation Points

In graph theory, points that, if removed, increase the number of connected components, indicating critical points in structural or network designs.

A-Train Combination

A specific truck combination consisting of a tractor unit connected to two trailers linked by a dolly, arranged in a format resembling the letter 'A'.