Trust Services Principles and Criteria for Controls Relate to Ensuring

question 47

Multiple Choice

Trust Services principles and criteria for controls relate to ensuring that

• A) controls over security availability, processing integrity, and confidentiality or privacy have been complied with.
• B) information systems are reliable in areas such as security, data integrity, and program quality.
• C) controls over information systems implemented by the company are used consistently and reliably.
• D) there will not be any unauthorized access to the website or other systems used by the client organization.

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Definitions:

Direct Materials Cost

The cost of raw materials that can be directly traced to the production of goods.

Activity-Based Costing

An accounting method that assigns costs to products and services based on the activities required to produce them.

Direct Labor-Hours

The total hours of labor directly involved in manufacturing products or providing services.

Direct Materials Cost

The cost of raw materials and components that are directly traceable to the finished product.