From the Standpoint of Achieving the Operations System Control Goal

question 9

Multiple Choice

From the standpoint of achieving the operations system control goal of security of resources, which of the following segregation of duties possibilities is least important?

• A) between systems programming and computer operations
• B) between data control and data preparation personnel
• C) between systems development and computer operators
• D) between technical services and data center

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Definitions:

Inventory

Goods and materials that a business holds for the ultimate goal of resale or production.

GAAP

Generally Accepted Accounting Principles, a standard framework of guidelines for financial accounting used in any given jurisdiction; generally known as the standard guidelines for financial accounting.

Purchasing Department

The division within an organization responsible for acquiring goods, services, and equipment necessary for its operations.

Weighted Average Cost Flow Assumption

An inventory valuation method that calculates the cost of goods sold and ending inventory based on the average cost of all similar items available during the period.