Answer: D

Reconciliation is a responsibility performed by the data control group, with the use of control totals and balancing sheets. This type of independent verification increases the level of confidence that the application has run successfully and the data are in proper balance. Access to data are controls provided by a combination of physical and logical security in both the user area and the information processing facility. Authorization tables are built by the IS department, based on the authorization forms provided by the data owners. Custody of assets must be determined and assigned appropriately. The data ownership usually is assigned to a particular user department, and duties should be specific and written. The owner of the data has responsibility for determining authorization levels required to provide adequate security, while the data security administration group is often responsible for implementing and enforcing the security system.   _{Your Comment}