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B. The general ledger maintains details of subaccounts C. Control is D. Reco ciling fraud. a subsidiary ledger to the general ledger can help to detect errors or 29 Which of the following statements regarding the authorization of general ledger is NOT true? A Posting to the general ledger always requires specific authoriza B. User IDs and passwords can serve as authorizatio n to post transactions to the general ledger C. Ajour nal voucher serves as authorization for manual systems D. As IT systems hecome more automated, the authorization of general ledger posting is moved to lower levels of employees 30. In a manual system with proper segregation of duties, an employee in the general ledger department should only A Authorize posting to the general ledger B. Posl transactions to the general ledger C. Reconcile the subsidiary ledger to the general ledger D. Post transactions to the subsidiary ledger 31, Which of the following statements about reporting is true? A. External users need detailed, rather than summarized, information B. All reports, internal and external, are derived only from general ledger data C. All organizations need similar intemal reports D. Internal reports are tailored to the specific needs of each management level and 32. Which of the following best describes the relationship between data and information? A. Data are interpreted information B. Information is interpreted data C. Data are more useful than information in decision making. D. Data and information are not related. 33. character is to a field as A. Water is to a pool. B. A pool is to a swimmer. C. A pool is to water. D. A glass is to water 34. Magnetic tape is a form of A. Direct access media. B. Random access media. C. Sequential access media