Which of the following is the least useful in reducing the risk of unauthorised distribution of financial data in General Ledger and Financial Reporting cycle?

a.

Electronic reports should have limited print/redistribute functionality

b.

Reports should not be printed using printers in the common/public area

c.

Electronic reports should be stored in a secure location, subject to tight access controls.

d.

Communicating verbally with staff not to read and distribute unauthorised management reports