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:

Reinforcement

In psychology, a process by which a behavior is strengthened or increased, often through rewards or positive outcomes, following its occurrence.

Empirical Approach

A method of inquiry that relies on observation, experimentation, and evidence rather than theory alone.

Behavior Therapists

Professionals who specialize in therapy that focuses on changing negative behaviors into positive ones through conditioning and other behavioral techniques.

Therapeutic Relationship

The professional and collaborative relationship between a therapist and client, which is crucial for effective therapy.