Page 259 - Microsoft Word - 00 ACCA F1 Notes Prelims.docx

Audit and financial control

Application controls
These controls are fully automated and tend to be designed to ensure
that the data input into the system is complete and accurate.

These controls will vary from system to system, but are often designed to ensure:

 completeness –

 authorisation –

 identification –

 validity –

 forensic checks – is the information being input by the user mathematically
accurate?

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