All of the following are primary control activities (procedures) except:
A) Physical safeguards
B) System of authorizations
C) Audit Trail
D) Documents and records
E) All of the above are primary control activities

Question

Quizplus · Accepted Answer

A: Incorrect. This is a primary control activity.
B: Incorrect. This is a primary control activity.
C: Correct. This is not a primary control activity.
D: Incorrect. This is a primary control activity.
E: Incorrect. C is not a primary control acitivity, and therefore all of the above listed answers are not primary control activities.

All of the Following Are Primary Control Activities (Procedures) Except