The primary benefit of using a dry-pipe fire-suppression system rather than a wet-pipe system is that a dry-pipe system has a decreased risk of leakage, as the pipes are filled with pressurized air or nitrogen instead of water until the system is activated. A wet-pipe system has a higher risk of leakage, corrosion, and freezing.
A dry-pipe system is not more effective at suppressing flames, as it uses the same water-based suppressant as a wet-pipe system. A dry-pipe system does not allow more time to abort release of the suppressant, as it has a delay of only a few seconds before the water is released. A dry-pipe system does not disperse dry chemical suppressants exclusively, as it uses water as the primary suppressant. References: CISA Review Manual (Digital Version), Chapter 5, Section 5.2.3

The most important control to assess in an audit of an organization's accounts payable processes is segregation of duties between issuing purchase orders and making payments. Segregation of duties is a principle that requires different individuals or departments to perform different tasks or functions within a process, in order to prevent fraud, errors, or conflicts of interest. In the accounts payable process, segregation of duties between issuing purchase orders and making payments ensures that no one person can initiate and complete a transaction without proper authorization and verification. This reduces the risk of duplicate payments, overpayments, unauthorized payments, or payments to fictitious vendors.
References:
* Accounts payable controls
* Accounts Payable Internal Controls: A Simple Checklist

Section: Protection of Information Assets
Explanation:
System owners are the information systems (project) sponsors or chief advocates. They normally are
responsible for initiating and funding projects to develop, operate and maintain information systems.
System users are the individuals who use or are affected by the information system.
Their requirements are crucial in the testing stage of a project. System designers translate business
requirements and constraints into technical solutions. System builders construct the system based on the
specifications from the systems designers. In most cases, the designers and builders are one and the
same.