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Chapter 7 3 4
IT Controls
Computer controls fall into two categories: application controls and
general controls.
4.1 Application controls
Application controls are manual or automated procedures that apply
to individual areas within the system to ensure the completeness,
accuracy and validity of the recording and processing of transactions.
Examples of application controls include:
Batch total checks
Sequence checks
Matching master files to transaction records
Arithmetic checks
Range checks
Existence checks
Authorisation
Exception reporting
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