Which of the following controls most likely would ensure that an organization can reconstruct its financial records?
A)Hardware controls are built into the computer by the computer manufacturer.
B)Backup files are stored in a location separate from original copies.
C)Personnel who are independent of data input perform parallel simulations.
D)System flowcharts provide accurate descriptions of computer operations.

Question

Quizplus · Accepted Answer

Storing backup files in a location separate from original copies ensures that in case of loss or damage to the original records, the organization can access the backup files and reconstruct the financial records. Hardware controls, parallel simulations, and system flowcharts may also be important controls, but they do not directly address the ability to reconstruct financial records.

Which of the Following Controls Most Likely Would Ensure That