Controls in manual systems will be exactly the same as controls in computer-based systems.

Question

Quizplus · Accepted Answer

Controls in manual systems and computer-based systems can differ significantly. Manual systems rely on physical checks, such as reconciling paper records and conducting audits, to ensure accuracy and prevent errors. In contrast, computer-based systems can have automated controls, such as validation rules, access restrictions, and audit trails, that enforce business rules and detect anomalies in real-time. Therefore, the controls in the two systems are not exactly the same.

Controls in Manual Systems Will Be Exactly the Same as Controls