Question

Controls specific to IT include all of the following except for

A) adequately designed input screens.
B) pull-down menu lists.
C) validation tests of input accuracy.
D) separation of duties.

Answer 1

Separation of duties is a general internal control principle and not IT-specific, unlike the other options provided which deal directly with IT such as designed input screens, pull-down menus, and validation tests.

Step-by-step explanation:

The question is pertaining to specific controls within Information Technology (IT) that can be implemented to ensure the integrity, accuracy, and security of data. Controls such as adequately designed input screens, pull-down menu lists, and validation tests of input accuracy are all directly related to IT as they deal with data entry and the prevention of errors. However, separation of duties is a more general internal control principle that is not specific to IT but is a broader business control used to prevent fraud and errors by requiring that different individuals handle different parts of a process such as initiation, authorization, custody, and recording of transactions.