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24 The authors presented their "picture" of internal control as a series ynes of controls Which of the following is not one of those types of controls C Detection D. Correction E None of the above 25 A primary objective of output controls would be A Manage the safekeeping of source documents B. Assure the accuracy and completeness of the output C Ensure that the input data is accurate D. Prevention and detection of processing errors te DPrevention and detee E All of the above 26. IT controls can be divided int to two categories. Which of the following is a correct statement of one of those categories? A Application controls apply overall to the IT accounting system B. Application controls apply to the prevention of incomplete input or processing of C. Application controls are used partially in accounting applications to control inputs, data. processing, and output. D. Application controls apply overall to the manual accounting system E. None of the above 27. Which of the following groups of professionals within an organization have a history of designing and implementing the controls to lessen risks? A. Accountants B. Management C. Operation D. Lawyers E. Both A and B 28. Management has the responsibility, and the ability, to take action to reduce risks or to lessen the impact al nearly all risks an organization faces. The steps taken by management to lessen the risk or reduce the impact of the risk, are referred to as A. Programs B. Risk assessment C. Internal controls D. Information evaluation E. All of the above