Which of the following is the person or group that legitimizes the change caused by an IT project?

Carl Company has a monthly gross payroll of $6,000, which is subject to unemployment taxes (federal at 0.8% and state at 5.4%). All earnings are subject to 6.2% FICA taxes for Social Security, and 1.45% FICA Taxes for Medicare. Income tax (Federal and State combined) withholdings are 25% of total earnings. The entry to record the monthly Salaries Expense includes:

A) Credit to FICA - Medicare Taxes payable of $87 B) Credit to State Unemployment Taxes Payable of $324 C) Credit to Federal Unemployment Taxes Payable of $48 D) Debit to Payroll Taxes Expense of $831 E) Credit to Accrued Payroll Payable of $3,210

_____ outlines procedures for keeping an organization operational in the event of a natural disaster or a network attack or intrusion

a. Social engineering c. An intrusion detection system b. Business continuity planning d. Terminal resource security