Which of the Following Controls Can Minimize the Threat of Inaccurate

question 24

Multiple Choice

Which of the following controls can minimize the threat of inaccurate or invalid general ledger data?

• A)Training and experience in applying IFRS and XBRL.
• B)Responsibility accounting.
• C)Backup and disaster recovery procedures.
• D)Restriction of access to general ledger.

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Definitions:

Ergonomics

The study of people's efficiency in their working environment, especially designed to minimize physical strain and optimize productivity.

Compensation Schemes

Programs or plans designed to provide payment, benefits, or rewards to employees or agents, typically based on performance or tenure.

Levels Of Illumination

The measure of the intensity of light available in a particular area, expressed in units such as lux or foot-candles, critical for visual comfort and performance.

Economy Of Motion

The principle of designing workplace layouts and activities to minimize waste of movement and increase efficiency.