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Which of the following is least likely to be a general control over computer activities?

A) Procedures for developing new programs and systems.
B) Requirements for system documentation.
C) A change request log.
D) A control total.

User Knoxgon
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1 Answer

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Final answer:

The least likely general control over computer activities is a control total (Option D), as it is a specific control rather than a general one.

Step-by-step explanation:

The question asks which option is least likely to be a general control over computer activities. General controls are policies and procedures that apply to many different areas of an organization's operation, including its IT systems. These controls ensure the proper development, use, and integrity of computer systems and data.

Options A (Procedures for developing new programs and systems), B (Requirements for system documentation), and C (A change request log) are all examples of common general controls over computer activities. A control total (Option D), on the other hand, is typically a specific control used to ensure that a batch of transactions has been processed correctly. It is more of a detailed accuracy control than a general control over computer activities.

Therefore, the correct answer is D) A control total, which is least likely to be considered a general control over computer activities.

User Paulusm
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