Matching: The descriptions and names of concepts underlying control activities follow.

Required: Match the name at right to the corresponding description of the concept underlying a control activity.

Incompatible duties should be separated. Also, IT assets should be protected from potential hazards.

Backup copies should be made. Also, calculations should be repeated to ensure accuracy.

The accuracy of data is checked and any differences with other records investigated.

Employees are more likely cooperate with controls when properly trained.

Supervision means work is done carefully and inappropriate activity is less likely to occur.

Acknowledging employees' actions as correct or incorrect promotes compliance with control activities