Presented below is a list of internal controls, labeled a-p. These controls are commonly implemented in a firms AIS. Below the list is a definition or description of a variety of internal controls, labeled 1-11 Match each number with the letter of the control that best fits the definition or description. You may use a control more than once.

a. Access control b. Application control. c. Backup

d. Data type test. e. Detective control. f. Distribution log

g. Encryption. h. Fire control. i. Hash total

j. Internal control. k. Output control. l. Biometrics control

m. Range test. n. Firewall. o. Redundant data check

p. Relationship check (analytical review)

1. When a catastrophe destroys accounting data and files, this control ensures continuation of business operations.

2. A control that scrambles the contents of a file to make it unreadable to an unauthorized user.

3. This test determines whether a data field contains only proper characters or numbers. For example, assume that a five-digit field should contain all numbers but that one of the symbols in the field is a letter. An error message would indicate that an incorrect character exists in the field.

4. A test that specifies both a lower and upper limit; for example, employees should be between the ages of 21 and 65.

5. A check applied to various data items to determine if the relationships among the data elements are normal or expected.

6. A control that must be implemented for each automated accounting application.

7. A procedure to identify errors and irregularities after they have occurred.

8. A check of a persons fingerprint or iris against a table of access privileges that indicate the transactions the person is authorized to process.

9. This control ensures that reports are distributed to personnel authorized to receive them.

10. An internal control to prevent an individual from accessing a file that he or she is unauthorized to access.

11. One of the purposes is to ensure that the organizations operations are efficient and effective