2) All of the following are correct statements regarding general controls except General controls relate to the organization's IT environment and sustain the conditions under which application controls can function properly. Segregation of duties is less important because IT facilitates the separation of functions (authorization, recording, and access to assets). Treating IT as a separate functional area of the organization involves the designation of a chief information officer (CIO) or chief technology officer (CTO) and the establishment of an information systems steering committee to set a coherent direction for the organization's systems and prioritize information technology projects. Controls over software acquisition change, and maintenance include control bver systems software and controls over application software