Final answer:
The option that is not an application control is D) logging in to the company's information systems via a password, as it is a general control, rather than one that checks the integrity of specific transactions or data within an application.
Step-by-step explanation:
The student is asking about application controls which are measures put in place within software applications to verify the integrity of transactions and data. Application controls are designed to detect and prevent errors, fraud, and unauthorized access to information systems. Let's review the options given to identify which one is not considered an application control.
- Reprocessing authorization of sales transactions is indeed an application control designed to ensure that transactions are valid and authorized before they are reprocessed.
- A reasonableness test for unit selling price of sale is an application control that checks whether the prices are within a reasonable range and flags transactions that seem unusual or incorrect.
- Post-processing review of sales transactions by the sales department is also an application control, which involves verifying transactions after they have been processed to ensure they have been recorded correctly.
- Logging in to the company's information systems via a password is an example of a general control, not an application control. It is aimed at securing the entire information system rather than checking the integrity of specific business transactions or data within an application.
Therefore, answer D, logging in to the company's information systems via a password, is not an application control, but rather a general control for system security.