2The information systems and audit directors also agreed that maintaining the integrity of the system that kept inventory data was crucial for distributing correct product quantities to stores. The best way to ensure the integrity of the application software is through

A Access controls for terminals in the receiving department

B Audit trails for items sold and received.

C Change controls for inventory software.

D Monitoring software for the network.

Aincorrect Access controls for terminals in the receiving department ensure that only authorized receiving personnel have access to specific categories of information. However, they do not affect personnel in other functional areas.

BAudit trails permit audits of transaction updates to date files but do not ensure the integrity of application software.

CChange control is vital to the effectiveness of internal control. It is the set of procedures that ensure that only authorized, tested, and documented program changes are made. Such procedures include not only segregation of duties in the development and implementation processes, but also design and code walk-through, coordination of changes, review and approval by users and management, review of compliance with standards, minimum testing requirements, and backout procedures in the event of failure.

DMonitoring software is designed to monitor performance (human or machine) for specified function such as capacity used or number of tasks performed.