8. _____________ is classed as a measurement of the optimization of utilization of scarce resources.

9. Restrictions on users, requirements for passwords, and separate authorization of transactions are examples of _____________ controls.

10. Use of audit trails and the use of exception reports are examples of _____________ controls.

11. Disaster Recovery Plans are examples of _____________ controls.

12. The _____________ defines individual managers responsibilities, sets limits of authority, and allows the ensuring of appropriate segregation of duties.

13. A common mistake in control structures is the granting of _____________ authority within control boundaries.

14. Adequate _____________ of the appropriate type is fundamental to the implementation of sound internal control.