Q.Mention any three internal controls that safeguard data in a computerised accounting system.

A computerised accounting system relies on several internal controls, and any three of the standard set are usually enough to answer this question.

A computerised accounting system relies on several internal controls to protect its data from error, loss and unauthorised access. Any three of the following would correctly answer this question:

1. User ID and password (access control). Every user is given a unique login, and the system restricts each user to only the functions and data relevant to their role — for example, a data-entry operator may create vouchers but not alter an already-approved trial balance.
2. Authorisation limits. Transactions above a specified value require the approval of a more senior person before being recorded, so that a single individual cannot pass a large or unusual entry unchecked.
3. Audit trail. The system automatically logs who created or modified every entry and when, so any change to the accounts can always be traced back to a specific user and time — a strong deterrent against unauthorised tampering. …

Students sometimes name backup three times in different words (e.g., saving data, keeping a copy, storing safely) instead of naming three genuinely distinc …