Business unit management is responsible for implementing cost-effective controls in an automated system.

Explanation/Reference:
Explanation:
Evidence obtained from outside sources is usually more reliable than that obtained from within the organization. Confirmation letters received from outside parties, such as those used to verify accounts receivable balances, are usually highly reliable. Testing performed by an auditor may not be reliable, if the auditor did not have a good understanding of the technical area under review.

Explanation
A business continuity plan (BCP) is a system of prevention and recovery from potential threats to a company. The plan ensures that personnel and assets are protected and are able to function quickly in the event of a disaster1. A core part of a BCP is the documentation of workaround processes to keep a business function operational during recovery of IT systems. Workaround processes are alternative methods or procedures that can be used to perform a business function when the normal IT systems are unavailable or disrupted2. For example, if an online payment system is down, a workaround process could be to accept manual payments or use a backup system. Workaround processes help to minimize the impact of IT disruptions on the business operations and ensure continuity of service to customers and stakeholders3.
References:
1 explains what is a business continuity plan and why it is important.
2 defines what is a workaround process and how it can be used in a BCP.
3 provides examples of workaround processes for different business functions.

The best method to safeguard data on an organization's laptop computers is full disk encryption. Full disk encryption is a technique that encrypts all the data stored on a hard drive, including the operating system, applications, files, and folders. This means that if the laptop is lost, stolen, or accessed by an unauthorized person, they will not be able to read or modify any data without knowing the encryption key or password. Full disk encryption provides a strong level of protection for data at rest, as it prevents data leakage or exposure in case of physical theft or loss of the device.
References:
* How to Protect the Data on Your Laptop
* 6 Steps to Practice Strong Laptop Security