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COMPUTER AUDIT – THE BASICS





            APPLICATION CONTROLS








            • The objective of Application Controls is to ensure the

                VALIDITY, ACCURACY AND COMPLETENESS of


                transactions and/ information.



            • Further classified in terms of INPUT, PROCESSING


                AND OUTPUT.



            • The key is to understand what the control does and


                how it is carried out – this will enable you to


                understand the objective of the control.











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