A  incorrect 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.

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

C  Change 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.

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