According to the Text Case, All the Following Lessons Were

question 101

Multiple Choice

According to the text case, all the following lessons were learned from the COBIT implementation at Blue Cross, except:

• A) Building in the controls makes the controls easier to sustain and it makes self-testing more efficient and effective
• B) Developing appropriate controls should be left to the end users
• C) It is best to build the controls into the process
• D) If the controls are not built into the process, the area performing the self test may have to process data for a great many hours

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Definitions:

Cash Sale Return

The process of refunding a customer in cash for the return of goods previously purchased with cash.

Cash Payments Journal

An accounting journal used to record all cash payments made by a company, including expenses and debtor payments.

Control Account Balance

Refers to the total balance in a general ledger account that summarizes the balances of subsidiary ledger accounts.

Subsidiary Ledger

A ledger containing the details to support a summary line item in the General Ledger, such as accounts receivable or accounts payable.