कंप्यूटरीकृत लेखांकन वातावरण में, कोर बैंकिंग प्रणाली के भीतर वित्तीय डेटा की अखंडता का मूल्यांकन करते समय 'सामान्य नियंत्रण (General Controls)' और 'एप्लिकेशन नियंत्रण (Application Controls)' के बीच प्राथमिक अंतर क्या है?

Which columns / options correctly identify the impacts of technological developments on the role of accountants from the statements below? Statement C: Cloud accounting allows accountants to work collaboratively together and with their clients. Statement D: Big data and data analytics assist auditors to target key business risks.

Which of the following terms correctly completes the given definition? 'A ________ is a program or a discrete component which deals with one particular sub-system or part of a computerized business accounting software suite.'