Which of the Following Categories of Control Activities Is NOT

question 37

Multiple Choice

Which of the following categories of control activities is NOT considered a preventative control?

• A) Independent checks on performance
• B) Physical control over assets and records
• C) Adequate segregation of duties
• D) Proper procedures for authorization

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Definitions:

Physical Equipment

Tangible items or machinery used for specific purposes, especially in industries or organizations.

Computer System

A combination of hardware, software, and peripherals functioning together to process and manage data.

Microcomputers

Small, relatively inexpensive computers with a microprocessor as their central processing unit, designed for individual use.

Laptop Computers

Portable personal computers featuring an integrated screen and keyboard; designed for mobile use with versatility in function and design.