Which General IT Control Includes Control Over SDLC Phases for Software

question 110

Multiple Choice

Which general IT control includes control over SDLC phases for software upgrades and modifications?

• A)Program development controls
• B)Access security controls
• C)Computer operations controls
• D)Program change controls

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Definitions:

Manufacturing Overhead Budget

A detailed plan showing the production costs, other than direct materials and direct labor, that will be incurred over a specified time period.

Non-cash Charges

Expenses reported on the income statement that do not involve a direct cash outflow, such as depreciation or amortization.

Direct Materials Budget

A financial plan that estimates the cost of raw materials required for production.

Beginning Inventory

The value of goods available for sale or use at the start of an accounting period, carried over from the end of the previous period.