In considering the ICS for the Aliva Company, Joan Davies, CPA, develops an internal control questionnaire for EDP general controls that includes the following questions: 

1. Is there adequate segregation of duties between programmers and computer operators?
2. Is access to computer facilities restricted to authorized personnel?
3. Are systems software changes properly authorized, tested, and documented?
4. Is there a disaster contingency plan?
5. Is there a data control function to control input and output processing?
6. Is the initiation and authorization of transactions done outside the EDP department?
7. Is there proper authorization, testing, and documentation for systems and program changes?
8. Is access to data files and programs restricted to authorized users?
9. Are hardware and systems software controls adequate to detect equipment malfunctions?
10. Is there adequate participation by users and internal auditors in new systems development?
11. Is the correction of source documents done by user departments?
12. Is there off-premises storage of backup files and programs?

Required

a. Identify the category of general controls to which each question pertains.

b. Indicate a possible misstatement that could occur, assuming a No answer to each ques¬
tion.

c. Identify a possible test of controls, assuming a Yes answer to each question. (Present your answers in tabular form using a separate column for each part.)