Match the concept in List 1 with the definition or description in List 2. There is only one correct or best answer for each match. Therefore, you should have two letters left over from List 1.

List 1Concepts

1. Application (i.e., automated) control
2. Corrective control
3. Control environment
4. Input validity
5. Input completeness
6. Efficient use of resources
7. Business process (i.e., manual) control
8. Preventive control
9. Detective control
10. Input accuracy
11. Update completeness
12. Update accuracy

List 2Definitions/Descriptions

1.	Insurance policy reimburses a company for losses due to a fire in a warehouse.
2.	Shipping notices have a serial number that is tracked to ensure that they are all input.
3.	Computer reviews each input to ensure that all required data are included.
4.	Inventory movements are tracked with a scanner to reduce manual counting.
5.	Purchase orders are signed by the purchase order supervisor to approve the purchase.
6.	Computer operators verify dates and serial numbers of master data stores to ensure that the proper version is used.
7.	Count inventory items every year to ensure that inventory records are accurate.
8.	A clerk takes the received payment checks to the bank at the end of the day.
9.	Visitors must be approved by a security guard before entering a building.
10.	A code of conduct must be read and signed by all new employees.