In the following first list are 12 examples of the items described in the second list....

In the following first list are 12 examples of the items described in the second list.

Match the two lists by placing the capital letter from the first list on the blank line preceding the description to which it best relates. You should have two letters left over from List 1.

List 1—Examples

A. Business process (i.e., manual) control

B. Application (i.e., automated) control

C. Preventive control D. Detective control

E. Corrective control

F. Control environment

G. Input validity

H. Input completeness

I. Input accuracy

J. Update completeness

K. Update accuracy

L. Efficient use of resources

List 2—Descriptions

____1. Insurance policy reimburses a company for losses due to a fire in a warehouse.

____2. Shipping notices have a serial number that is tracked to ensure that they are all input.

____3. Computer reviews each input to ensure that all required data are included.

____4. Inventory movements are tracked with a scanner to reduce manual counting.

____5. Purchase orders are signed to approve the purchase.

____6. Computer operators verify dates and serial numbers of master data stores to ensure that the proper version is used.

____7. Count inventory items every year to ensure that inventory records are accurate.

____8. A clerk reviews customer orders to ensure that they have been prepared properly.

____9. Visitors must be approved by a security guard before entering a building.

____10. A code of conduct must be read and signed by all new employees.