CPA question) Controlling access to programs and data can be accomplished by

a) Segregation controls, physical access controls, and hardware and software access controls

b) Backup and recovery, contingency processing, file protection rings, and internal and external labels

c) Preprinted forms, check digits, control, batch and proof totals, hash totals, record counts, and limit or reasonable tests

d) Menu driven input, field and validity checks, missing data an