Why Should All Accounting Data Files Be Encrypted

question 15

Multiple Choice

Why should all accounting data files be encrypted?

• A) To prevent direct file alteration.
• B) To prevent accidental invoices from being created.
• C) To provide forensic accountants with an audit trail.
• D) All of the above.

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Definitions:

Cost Of Production Report

A detailed report summarizing the total costs involved in manufacturing a product, including material, labor, and overhead costs.

Department Accountability

The responsibility of departments within an organization to perform their functions correctly, efficiently, and to be answerable for their actions and outcomes.

Conversion Cost

The sum of labor costs and overhead costs used to convert raw materials into finished products.

Equivalent Unit

A measure used in cost accounting to express the amount of materials or labor in terms of the number of finished units they represent.