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COMPUTER AUDIT – THE BASICS





            CONTROL TECHNIQUES AND APPLICATION CONTROLS











                                                                                                       Programmed
                                                          Screen aids and
                      Batching                                                                        controls (input
                                                          related features
                                                                                                     and processing)







                                                                                                          Masterfile

                                                                                                       Amendments
               Output controls                           Logs and  reports                               (masterfile



                                                                                                       maintenance)












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