Potential Benefits of an Entity's Controls in an IT Environment

question 101

Multiple Choice

Potential benefits of an entity's controls in an IT environment include all of the following except:

• A) Reduction in the risk that controls will be circumvented.
• B) More accurate accounting estimates.
• C) Consistent application of predefined business rules.
• D) More timely information.

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Definitions:

Administrative Regulation

Rules and regulations created by administrative agencies to direct the conduct within their specific areas of authority.

Common Law Rule

Pertains to rules or principles developed through historical court decisions, forming a significant part of the legal framework that governs certain issues or cases.

Uniform Acts

Model statutes drafted by legal experts to promote uniformity and consistency in state laws on certain subjects across the United States.

Treaty

A formally negotiated and ratified agreement between or among countries.