Which of the Following Controls Can Minimize the Threat of Inaccurate

question 76

Multiple Choice

Which of the following controls can minimize the threat of inaccurate financial statements?

• 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:

Color

The attribute of visual perception described through hue, saturation, and brightness, as determined by the spectral composition of light.

Black and White

Thinking characterized by absolute terms, seeing everything as one extreme or the other with no middle ground.

Common Emotion

A basic emotional experience shared among humans, such as happiness, sadness, anger, fear, surprise, and disgust.

Sexual Frustration

The condition of having unfulfilled sexual desires or needs, which may lead to psychological stress or tension.