Match the accounting terminology to the definitions.

1. Sarbanes-Oxley Act

2. Internal control

3. Encryption

4. Separation of duties

5. Internal auditors

a. Organizational plan and all the related measures adopted by an entity to safeguard assets,

encourage employees to follow company policies, promote operational efficiency, and ensure

accurate and reliable accounting records.

b. Employees of the business who ensure that the company’s employees are following company

policies and meeting legal requirements and that operations are running efficiently.

c. Rearranging plain-text messages by a mathematical process—the primary method of

achieving security in e-commerce.

d. Requires companies to review internal control and take responsibility for the accuracy and

completeness of their financial reports.

e. Dividing responsibilities between two or more people.

Internal control is an internal process in which the company controls its internal activities.

d. The Sarbanes-Oxley act is the act that requires companies to review internal control and takes responsibility for the accuracy and

completeness of their financial reports.

a. Internal control is an organizational plan and all the related measures adopted by an entity to safeguard assets, encourage employees to follow company policies, promote operational, efficiency and ensure accurate and reliable accounting records.

c. Encryption means rearranging plain-text messages by a mathematical process—the primary method of achieving security in e-commerce.

e. The separation of duties is dividing responsibilities between two or more people.

b. Internal auditors are the employees of the business who ensure that the company’s employees are following company

policies and meeting legal requirements and that operations are running efficiently