Risk Exposures in the General Ledger and Financial Reporting Systems

question 58

Multiple Choice

Risk exposures in the General Ledger and Financial Reporting Systems include all of the following except

• A) loss of the audit trail
• B) unauthorized access to the general ledger
• C) loss of physical assets
• D) general ledger account out of balance with the subsidiary account

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Definitions:

Compound Sentence

A sentence that contains at least two independent clauses, often joined by a conjunction or punctuation mark.

Unified

The state of being combined or made into a whole, often referring to systems, processes, or teams that are brought together to function as one.

Coherent

Refers to something logically connected or consistent in argument or presentation.

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A focused concept or thought that is the central theme of a communication or project.