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COMPUTER AUDIT – THE BASICS



            CATEGORIES OF GENERAL CONTROLS







                                                                        Control
                                                                     Environment



                                              System
                                           development
                                                and                                          Access Controls
                                          implementation
                                              controls




                                                                   General Controls





                                                                                            System software
                                           Continuity of                                      and operating
                                             operations
                                                                                                 controls





                                                                    Documentation





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