$.$

Internal control

j$.$ The organizational plan and all related measures that safeguard assets, encourage employees to follow company policies, promote operational efficiency, and ensure accurate and reliable accounting data.

$2.$

Control procedures

b$.$ Part of internal control that ensures resources are not wasted.

$3.$

Firewalls

d$.$ Should be prenumbered to prevent theft and inefficiency.

$4.$

Encryption

l$.$ Rearranges data by a mathematical process.

$5.$

Environment

$6.$

Information system

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$7.$

Separation of duties

$$

$8.$

Collusion

$$

$9.$

Documents

$$

$10.$

Audits

$$

$11.$

Operational efficiency

$$

$12.$

Risk assessment

$$

$13.$

Sarbanes$-$Oxley Act

$$