General Controls in IT Systems Are Divided into Five Broad

question 17

Multiple Choice

General controls in IT systems are divided into five broad categories.Which of the following is NOT one of those categories?

• A)Authentication of uses and limiting unauthorized access
• B)Output controls
• C)Organization structure
• D)Physical environment and physical security of the system.

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Definitions:

Consolidated Financial Statements

Financial statements that aggregate the financial information of a parent company and its subsidiaries as if they were a single entity.

Parent

A term used to refer to a company that owns more than half of another company, making the latter a subsidiary.

Subsidiary Companies

These are companies that are controlled by another company, known as the parent company, through ownership of more than half of their voting stock.

Stock Investments Account

An account that records the cost of stocks that have been purchased as investments by a company.