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:

Managerial Potential

The ability or aptitude a person exhibits that indicates they could successfully take on management roles and responsibilities in the future.

Cognitive Test

An assessment designed to measure mental functions such as memory, reasoning, comprehension, and problem-solving.

Personality Test

A psychological assessment tool designed to evaluate individual personality traits, characteristics, and tendencies.

Open-Ended Interviews

A qualitative research method involving interviews with open-ended questions, allowing respondents to express their views in their own terms.