Match the following terms and definitions.
a. entity-level IT controls
b. application controls
c. IT general controls
d. operational controls
e. financial controls
f. compliance controls
g. manual controls
h. automated controls
i. input controls
j. processing controls
k. output controls
l. hybrid controls

__ 1. Controls performed without the assistance of technology
__ 2. Controls performed automatically by computers
__ 3. Processes, organizational structure, and leadership for IT to support an organization’s business strategy and objectives, such as internal audits
__ 4. A combination of manual and automated controls
__ 5. Controls embedded within business process applications, such as accounting software controls
__ 6. Controls that apply to IT services in general and ensure continued IT operation and availability, such as change and access controls
__ 7. Controls to ensure that external financial reports are prepared on a timely basis in compliance with laws, regulations, or contractual agreements
__ 8. Controls to ensure that operations are completed appropriately, such as the timing of cash disbursements to ensure that late fees are avoided
__ 9. Controls to maintain confidentiality of information in accordance with all applicable laws and regulations
__10. Controls to ensure that amounts have been processed appropriately
__11. Controls over data entered into the system
__12. Controls to ensure that reports are distributed only to appropriate users

  • CreatedFebruary 20, 2015
  • Files Included
Post your question