AP6.6 (LO 2) Control activities and related assertions. Several categories of control activities are identified in the chapter using the following framework:

A. Authorization

B. Performance reviews

C. Information-processing controls

C1. IT general controls

C2.IT application controls

C3.IT-dependent manual controls

D. Physical controls

E. Segregation of duties

Following are specific control procedures prescribed by Trusty Inc., a public company.

There are 13 questions, but I only have a problem to solve question 12

Required

a. Indicate the category of control activities applicable to each procedure using the framework above.

b. Identify an assertion to which each procedure pertains.

Questions 12 Computer programmers are not allowed in the computer room.

Identify an assertion: Occurrence, valuation and allocation, accuracy, completeness, cutoff, or classification.