CIMA BA3 · Chapter 8 · Question 8 of 10
Which of the following is an example of an access control in a computerised accounting system?
Test yourself: pick an answer
Reveal answer & explanation
Correct answer: D) Each user has a unique password that limits the functions they can perform
Explanation
Passwords and user permissions restrict who can see or change data, so they are access controls. Batch totals and data validation are input controls, and back-ups protect against loss of data.
More Control of accounting systems MCQs
- Q10Which of the following is a limitation of any system of internal control?
- Q1What is the main purpose of internal controls in an accounting system?
- Q2Which of the following is an example of segregation of duties?
- Q3What is the main role of an external auditor of a limited company?
- Q4Which of the following statements about internal audit is correct?