Which of the following is an example of a transaction-level ITGC?
A) Supervisory review and approval of supporting documents.
B) A corporate code of conduct.
C) Second-layer passwords that limit users to specifically approved individuals.
D) Programmed recalculations for checking accuracy of data files.

Question

Quizplus · Accepted Answer

Second-layer passwords that limit users to specifically approved individuals are an example of a transaction-level Information Technology General Control (ITGC). This control ensures that only authorized personnel can access and perform transactions within the system, thereby safeguarding the integrity and confidentiality of data.

Which of the Following Is an Example of a Transaction-Level