1. Describe a Computer Operations internal control that you would implement to give you comfort that each of the following objectives is being met:

• Controls provide reasonable assurance that data recorded, processed and reported remain complete, accurate and valid throughout the update and storage process.

• Controls provide reasonable assurance that financial reporting systems and subsystems are appropriately secured to prevent unauthorized use, disclosure, modification, damage or loss of data.

• Controls provide reasonable assurance that users cannot inappropriately create, delete, or modify financial transactions or data (resulting in invalid, incomplete, or incorrect computer-generated information).