Millicent Vonareva Was Reviewing Her IT General Controls Program for Her

question 25

Multiple Choice

Millicent Vonareva was reviewing her IT General Controls program for her client visit. She noticed an item that she thought did not belong in her "Controls to prevent unauthorized access to data" section of the program. Which item did NOT belong there?

• A) Data files and critical applications are regularly backed up in offsite locations.
• B) Program changes are subject to formal change management procedures.
• C) Policies exist to ensure departing employees are denied access to software programs and databases.
• D) All the above items belonged in the "controls to prevent unauthorized access to data" section of the program.

---

Definitions:

Indirectly

In a manner not directly caused by or resulting from something.

Related Parties

Transactions between related parties are those that occur between individuals or entities that have a close association, leading to potential conflicts of interest or non-arm's length transactions.

Personal Residence

A term referring to the primary living quarters owned and used by an individual or family for their personal use.

Taxpayers

Individuals or entities that are obligated to pay taxes to a governmental authority.