Which of the Following Statements Relating to Application Controls Is

question 8

Multiple Choice

Which of the following statements relating to application controls is correct?

• A) They impact on the procedures used for data entry, data processing and output.
• B) They include procedures for purchasing new computers.
• C) They are not designed to prevent or detect a material misstatement in the financial statements.
• D) They include the use of passwords and other security measures to minimize the risk of unauthorized access.