Which of the following is NOT a general type of control activity?
a. Adequate separation of duties
b. Independent checks on performance
c. Proper authorization of transactions and activities
d. Use of internal auditors
d
FEEDBACK: a. Incorrect. Useful for making sure that individuals who authorize transactions are different from those who execute them.
b. Incorrect. The need for independent checks arises because internal controls change over time.
c. Incorrect. Most common controls in e-business include passwords, firewalls, digital signatures, and biometrics.
d. Correct.
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