54. IT Controls can be divided into two categories, general controls and application controls. Which of the following is an example of a general control? A. The alignment of a company's IT strategy with its business strategy. B. The use of passwords to allow only authorized users to log into an lT-based accounting system. C. The use of an elaborate set of checks and balances whereby a company's leadership is held accountable for building shareholder value. D. A company performing background checks on employees of its IT department