Which of the Following Is Not a Control Procedure for Preventing

question 108

Multiple Choice

Which of the following is not a control procedure for preventing inadvertent programming errors?

• A)Review software license agreements.
• B)Test new programs,including user acceptance testing.
• C)Purchase hardware only from management approved vendors.
• D)Require management approval of programming specifications.

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Definitions:

ASPE

Accounting Standards for Private Enterprises, a set of accounting practices and principles for private companies in Canada.

Equity Basis

An accounting method where investments are recorded at the original cost plus or minus any subsequent changes in the value of the invested assets, often used in consolidation.

Cost Basis

The original value of an asset for tax purposes, usually the purchase cost, adjusted for stock splits, dividends, and return of capital distributions.

Unanimous Consent

An agreement method where all parties involved must agree entirely on a decision or action.