Which of the following best describes system control?

The best description of system control is mechanisms to ensure the integrity and confidentiality of information. System controls are essential in any organization, particularly in accounts receivable, as they help safeguard sensitive financial data against unauthorized access, manipulation, or loss. This includes various methods—such as access controls, encryption, and audit trails—to maintain data accuracy and prevent fraud.

Ensuring that information remains confidential and unaltered is vital for maintaining trust with stakeholders and complying with regulatory requirements. In the context of accounts receivable, these controls help ensure that customer information and transaction details are protected, thus supporting accurate reporting and minimizing the risk of errors.

Other options do not capture the essence of system control effectively, as documentation for every transaction focuses on record-keeping rather than protection, while avoiding automation contradicts the purpose of system controls, which typically enhance efficiency through consistent processes. Additionally, describing system control as a form of customer service does not address its foundational role in safeguarding data integrity and security.