Question

Typical controls developed for manual systems which are still important in IT systems include

A) management's authorization of transactions.
B) competent personnel.
C) adequate preparation of input source documents.
D) all of the above.

Answer 1

The correct answer is D) all of the above, which includes management's authorization of transactions, competent personnel, and adequate preparation of input source documents. These controls are integral to both manual and IT systems for effective governance.

Step-by-step explanation:

The question refers to the typical controls developed for manual systems which are still relevant and important in Information Technology (IT) systems. These controls include management's authorization of transactions, ensuring there are competent personnel handling tasks and the adequate preparation of input source documents. In complex automated systems that include human-software interactions, these controls become crucial for supporting the decision-making processes of workers. Moreover, as bureaucracies evolve and develop rules, managing budgets and maintaining control by elected leaders involve strategies that include these very controls to ensure proper governance and prevent misuse of resources.