Application Controls Are Part of the Effectiveness of ITGC in That

question 39

Multiple Choice

Application controls are part of the effectiveness of ITGC in that they are the controls that:

• A) are specific to a single process or activity within the system but depend upon the validity of the ITGC environment.
• B) occur at the entity-level to link the operation of automated and manual controls.
• C) occur at the transaction-level to integrate the financial reporting aspects of a given activity.
• D) are intended to enhance the access control limitations provided by passwords.

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Definitions:

Energy

The capacity to do work, manifested in various forms such as heat, light, motion, electrical, chemical, and potential energies.

Product's Maintainability

The ease with which a product can be maintained in order to correct defects or to conduct preventive maintenance.

Manufacturability

The ease with which products can be designed for efficient mass production.

Product Development Teams

Teams charged with moving from market requirements for a product to achieving product success.