. Two or more people working together to overcome internal controls. b. Part of internal control that ensures resources are not wasted. c. Requires companies to review internal control and take responsibility for the accuracy and completeness of their financial reports. d. Should be prenumbered to prevent theft and inefficiency. e. Limits access to a local network. f. Example: The person who opens the bank statement should not also be the person who is reconciling cash. g. Identification of uncertainties that may arise due to a company's products, services or operations. h. Examination of a company's financial statements and accounting system by a trained accounting professional. i. Without a sufficient one of these, information cannot properly be gathered and summarized. j. The organizational plan and all related measures that safeguard assets, encourage employees to follow company policies, promote operational efficiency, and ensure accurate and reliable accounting data. k. Component of internal control that helps ensure business goals are achieved. l. Rearranges data by a mathematical process. m. To establish an effective one, a company's CEO and top managers must behave honorably to set a good example for employees.

The question requires that the appropriate term be matched with the description or definition. Please find answers below;

Explanation:

a. Collusion: Two or more people working together to overcome internal controls.

b. Operational efficiency: Part of internal control that ensures resources are not wasted.

c. Sarbanes-Oxley Act: Requires companies to review internal control and take responsibility for the accuracy and completeness of their financial reports.

d. Documents: Should be prenumbered to prevent theft and inefficiency.

e. Firewalls: Limits access to a local network.

f. Separation of duties: Example is the person who opens the bank statement should not also be the person who is reconciling cash.

g. Risk assessment: Identification of uncertainties that may arise due to a company's products, services or operations.

h. Audits: Examination of a company's financial statements and accounting system by a trained accounting professional.

i. Information system: Without a sufficient one of these, information cannot properly be gathered and summarized.

j. Internal control: The organizational plan and all related measures that safeguard assets, encourage employees to follow company policies, promote operational efficiency, and ensure accurate and reliable accounting data.

k. Control procedures: Component of internal control that helps ensure business goals are achieved.

l. Encryption: Rearranges data by a mathematical process.

m. Environment: To establish an effective one, a company's CEO and top managers must behave honorably to set a good example for employees.

a and c

explanation:

answer; ///i believe the correct answer is(e) complementary to each other;