Final answer:
The correct business rule for implementing access control in the conversion process is a. Employees authorizing production cannot modify inventory records', which is a command-and-control type of business rule that ensures the segregation of duties and prevents unauthorized changes. The correct option is a. Employee authorizing production cannot modify inventory records
Step-by-step explanation:
The question asks which option is a business rule that implements access control for the conversion process. The answer is a. Employee authorizing production cannot modify inventory records. This is a command-and-control approach as it mandates that certain actions are the sole responsibility of authorized employees and limits the ability of individuals to alter records outside their realm of responsibility. This segregation of duties is a fundamental principle in internal control systems designed to prevent fraud and errors.
The remaining options, such as system requirements for control numbers and audit trails, represent system controls rather than business rules for employee access control. Business rules are policies set by an organization to manage risk and ensure the integrity of business processes, whereas system controls are technical implementations to support those rules.
The correct option is a. Employee authorizing production cannot modify inventory records