Accounting Information Systems 7th Edition by Cynthia Heagy,Constance Lehmann

Exercise 2

Winch of the six underlying control concepts-isolation, redundancy, comparison, oversight, accountability, or assistance-is involved in the following control activities? (Note: some controls may involve more than one concept.)
a. Locking the warehouse door
b. Personnel training
c. Standard cost variance analysis
d. Having security guards patrol a plant
e. Segregating the functions of approving purchase requisitions and preparing purchase orders
f. Storing backup copies of files at a remote location
g. Checking account numbers against a reference file of authorized numbers
h. Transmitting an acknowledgment signal following a telecommunications message
i. Adding a column of figures a second time to verify that you got the right answer
j. Having a supervisor check a calculation
k Recording an operator's ID number in a stored transaction record
l. Granting a user a read-only right to a file