The accounting staff at NSR Corporation have compiled a list of risks the company needs to address for its information technology; they plan to prepare a report recommending internal controls that address each risk. They have located the five sources of information listed below, but want to use no more than three in their report. Use the UMUC criteria to explain which sources they should use.
A. A software documentation manual for the general ledger system used at NSR Corporation. The manual contains a section on troubleshooting the software, which briefly discusses common risks and problems associated with its installation. The manual's title page lists the software company as its author.
B. A web site, first published in 2009 and last updated in 2011, for a information technology consulting firm. The web site lists and discusses twenty common internal controls for information technology based on the firm's past clients.
C. An article published in Information Security, a practitioner journal. The article, published in 2008, was co-authored by a university professor and the chief information officer of a Fortune 100 corporation. It analyzes five common internal controls for information technology, including a description of each control, the costs of implementing it and the benefits of implementing it.
D. The American Institute of CPAs list of "top ten technologies" for 2011, published on the AICPA web site. The list was developed via a survey of practicing CPAs throughout the United States; it includes several items related to information technology control, and also provides suggestions about where to find additional information.
E. The third edition of a management information systems textbook. It was published in 1999 and includes two chapters on information technology security. The textbook was written by a team of three authors: one information systems auditor with three years' experience, and two university professors with advanced degrees but little experience.

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The Answer of The accounting staff at NSR Corporation have compiled a list of risks the company needs to address for its information technology; they plan to prepare a report recommending internal controls that address each risk. They have located the five sources of information listed below, but want to use no more than three in their report. Use the UMUC criteria to explain which sources they should use.
A. A software documentation manual for the general ledger system used at NSR Corporation. The manual contains a section on troubleshooting the software, which briefly discusses common risks and problems associated with its installation. The manual's title page lists the software company as its author.
B. A web site, first published in 2009 and last updated in 2011, for a information technology consulting firm. The web site lists and discusses twenty common internal controls for information technology based on the firm's past clients.
C. An article published in Information Security, a practitioner journal. The article, published in 2008, was co-authored by a university professor and the chief information officer of a Fortune 100 corporation. It analyzes five common internal controls for information technology, including a description of each control, the costs of implementing it and the benefits of implementing it.
D. The American Institute of CPAs list of "top ten technologies" for 2011, published on the AICPA web site. The list was developed via a survey of practicing CPAs throughout the United States; it includes several items related to information technology control, and also provides suggestions about where to find additional information.
E. The third edition of a management information systems textbook. It was published in 1999 and includes two chapters on information technology security. The textbook was written by a team of three authors: one information systems auditor with three years' experience, and two university professors with advanced degrees but little experience.

The Accounting Staff at NSR Corporation Have Compiled a List