説明／参考資料：
処理制御により、データの正確性と完全性が確保され、承認されたルーチンのみを通じて処理されることが保証されます。

説明／参考資料：
Explanation:
The compromise of the password is the highest risk. The best control is a preventive control through validation at the time the password is created or changed. Changing the company's security policy and educating users about the risks of weak passwords only provides information to users, but does little to enforce this control. Requiring a periodic review of matching user ID and passwords for detection and ensuring correction is a detective control.

An organization's audit charter primarily describes the auditors' authority to conduct audits. The audit charter is a formal document that defines the purpose, scope, responsibilities, and reporting relationships of the internal audit function. It also establishes the auditors' right of access to information, records, personnel, and physical properties relevant to their work. The audit charter provides the basis for the auditors' independence and accountability to the governing body and senior management.