Internal controls that apply to computerised accounting systems include which of the following?
I Passwords
II Back ups
III Computer viruses
IV Programming controls

Question

Quizplus · Accepted Answer

Passwords, backups, and programming controls are all important internal controls that apply to computerised accounting systems. Computer viruses is not specifically an internal control measure, but rather a potential threat that internal controls aim to address. Therefore, the correct choice is B) I, II and IV.

Internal Controls That Apply to Computerised Accounting Systems Include Which