General Controls Include All of the Following Except

question 69

Multiple Choice

General controls include all of the following except:

• A) Organizational controls.
• B) Data validation controls.
• C) Access security controls.
• D) Application system acquisition controls.

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Definitions:

SEC

The Securities and Exchange Commission, a U.S. government agency that oversees the securities markets and protects investors.

Registration Statements

Documents filed with regulatory authorities, such as the SEC, detailing the obligations and financial conditions of entities offering securities for sale to the public.

Periodic Filings

Mandatory reports filed by publicly traded companies at regular intervals as required by regulatory authorities.

Reconciliation Statements

Reconciliation Statements are financial documents that compare two sets of records to check that figures are correct and in agreement, commonly used to reconcile bank statements to accounting records.