Which control includes the procedures for system design, including the acquisition of software packages, should encourage active participation by the accounting department and internal auditors?
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A. B. C. D.A
The control that includes procedures for system design, including the acquisition of software packages, which should encourage active participation by the accounting department and internal auditors is the System Development Control.
System Development Control involves the design, development, testing, and implementation of software and applications. This control ensures that the software development process meets the organization's needs and objectives while complying with applicable laws and regulations.
Active participation by the accounting department and internal auditors during the system development process is essential to ensure that the system meets the organization's requirements, is reliable, secure, and complies with relevant laws and regulations.
The accounting department can provide valuable input on the system's design and functionality, ensuring that the system meets their reporting and analysis needs. Internal auditors can assist with identifying potential control weaknesses and making recommendations for improvements to the system.
Therefore, the answer to the question is B. System Development Control.