COSO Identifies Two Broad Groupings of Information System Controls

question 80

Short Answer

COSO identifies two broad groupings of information system controls. What are they?

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Definitions:

Reactants Ratio

The proportion of the quantities of different substances reacting in a chemical reaction.

Reaction Determination

The process of identifying the specific chemical reaction or mechanism that occurs based on the reactants and products observed.

Decomposition Reaction

A chemical reaction in which a compound breaks down into two or more simpler substances.

CaCO3

Calcium carbonate, a common substance found in rocks as the minerals calcite and aragonite and in the shells of marine organisms, eggs, and snails, used in building material and as a dietary supplement.