Day: December 24, 2025

Accounting Multiple Choice Question – 24 December 2025

The home of multiple choice questions for all your KS3, KS4 and KS5 Business Studies, Economics and Accounting requirements.

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Most entities or businesses make use of IT systems for financial reporting and operational purposes.

Controls operating in an IT environment can be split into general controls and application controls.

Which ONE of the following is an application control?

Select ONE answer:

  1. Use of passwords
  2. Testing of new systems
  3. Disaster recovery plan
  4. Authorisation of data for input

Show your workings to arrive at your answer, and explain and justify your reasons:

……………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………

This multiple-choice question is suitable for Accounting KS5 classes.

The answer is 4

  1. Not correct
  2. Not correct
  3. Not correct
  4. Correct => Application controls apply to the processing of individual applications (eg, sales, purchases, inventory), hence authorisation of data for input (say of purchase orders) is the application control. The remaining options are general controls, which relate to many applications and support the operation of the whole IT environment.

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