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

Question

Quizplus · Accepted Answer

Programming controls, passwords, and back ups are all internal controls that apply to computerised accounting systems. Computer viruses, while a potential threat, are not an internal control measure. Therefore, the best choice is A, which includes all three internal controls.

Internal Controls That Apply to Computerised Accounting Systems Include Which