Which of the following would be the BEST description of clipping levels?

A.
Variance detection of too many people with unrestricted access

B.
Changes a system’s stored data characteristics

C.
A baseline of user errors above which violations will be recorded

D.
A listing of every error made by users to initiate violation processing

Explanation:
The correct answer is “A baseline of user errors above which violations will be recorded”. This
description of a clipping level is the best. * It is not “A listing of every error made by users to initiate
violation processing”, because the reason for creating a clipping level is to prevent auditors from
having to examine every error. * The answer “Variance detection of too many people with
unrestricted access” is a common use for clipping levels but is not a definition. * Answer “Changes a
system’s stored data characteristics” is a distracter.