From a control perspective, the key element in job descriptions is that they:

A. provide instructions on how to do the job and define authority.

B. are current, documented and readily available to the employee.

C. communicate managements specific job performance expectations.

D. establish responsibility and accountability for the employees actions.

Explanation:

From a control perspective, a job description should establish responsibility and accountability. This will aid in ensuring that users are given system access in accordance with their defined job responsibilities. The other choices are not directly related to controls. Providing instructions on how to do the job and defining authority addresses the managerial and procedural aspects of the job. It is important that job descriptions are current, documented and readily available to the employee, but this in itself is not a control. Communication of managements specific expectations for job performance outlines the standard of performance and would not necessarily include controls.