Question 1
Which of the following controls can minimize the threat of inaccurate or invalid general ledger data?
◦ Training and experience in applying IFRS and XBRL.
◦ Responsibility accounting.
◦ Backup and disaster recovery procedures.
◦ Restriction of access to general ledger.
Question 2
Which of the following controls can minimize the threat of loss or destruction of data?
◦ Training and experience in applying IFRS and XBRL.
◦ Responsibility accounting.
◦ Backup and disaster recovery procedures.
◦ Restriction of access to general ledger.