Final answer:
The controls for the risk of unauthorized disclosure of general ledger data involve access controls, encryption, and regular monitoring and auditing.
Step-by-step explanation:
The controls for the risk of unauthorized disclosure of general ledger data involve several safeguards and best practices. One key control is access controls, which ensure that only authorized personnel have access to the data. This can be achieved through user authentication methods such as passwords and multi-factor authentication.
Another control is encryption, which involves encoding the data in a way that can only be decrypted by authorized users. Encryption helps protect the data during storage and transmission.
Regular monitoring and auditing of the system is also vital to identify and address any potential vulnerabilities or suspicious activity. By conducting periodic audits and implementing intrusion detection systems, organizations can detect and prevent unauthorized disclosure of general ledger data.