Which of the Following Is Not a Type/category of Control

question 31

Multiple Choice

Which of the following is not a type/category of control activities?

• A) Adequate separation of duties (useful for making sure that individuals who authorize transactions are different from those who execute them)
• B) Adequate documents and records (documents and records are the physical objects by which transactions are entered and summarized and can be the audit trail by which auditors can investigate wrongdoings)
• C) Proper authorization of transactions and activities (most common controls in e-business include passwords, firewalls, digital signatures, and biometrics)
• D) Use of internal auditors

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Definitions:

Solid Facts

Unambiguous, reliable information or data that can be independently verified and is not based on opinions or speculation.

Deceptive Behavior

Actions intended to mislead or trick others into believing something that is not true.

Bad-news Message

Communication designed to convey unfavorable or disappointing information in a careful and considerate manner.

Off the Cuff

Spoken or acted upon without much prior preparation or thought; impromptu.