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 management’s specific job performance expectations.

D.
establish responsibility and accountability for the employee’s 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
management’s specific expectations for job performance outlines the standard of performance and would not
necessarily include controls.