According to IIA Guidance on IT, Which of the Following

Multiple Choice

According to IIA guidance on IT, which of the following would be considered a primary control for a spreadsheet to help ensure accurate financial reporting?

A) Formulas and static data are locked or protected.
B) The spreadsheet is stored on a network server that is backed up daily.
C) The purpose and use of the spreadsheet are documented.
D) Check-in and check-out software is used to control versions.