Segregation of Duties in the Computer-Based Information System Includes

question 23

Multiple Choice

Segregation of duties in the computer-based information system includes

• A)separating the programmer from the computer operator
• B)preventing management override
• C)separating the inventory process from the billing process
• D)performing independent verifications by the computer operator

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Definitions:

Direct Labour-hours

The total time spent by workers who are directly involved in the manufacturing or assembly of a company’s products.

Cost of Goods Sold

The total cost directly attributed to the production of goods that were sold, including materials, labor, and overhead.

Overapplied Overhead

A situation where the overhead allocated to products or services is more than the actual overhead costs incurred.

Factory Equipment

The machinery and tools used in the manufacturing process of a product, typically considered a long-term asset.