Page 135 - AA Integrated Workbook STUDENT 2018-19

Systems and controls

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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