Match the following terms with their definitions. $($Use each definition only$$ once.$)$

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Part $1$

Term

Definition

$1.$

Internal control

$$

$2.$

Control procedures

$3.$

Firewalls

$4.$

Encryption

$5.$

Environment

$6.$

Information system

$7.$

Separation of duties

$8.$

Collusion

$9.$

Documents

$10.$

Audits

$11.$

Operational efficiency

$12.$

Risk assessment

$13.$

Sarbanes$-$Oxley Act