Application Controls

Definitions

Application Controls Accounting IT Controls Data Accuracy Transaction Completeness Computer-Based Systems

Application controls are controls relating to transactions and standing data for each computer-based accounting system, specific to each application. These controls ensure the completeness and accuracy of accounting records and the validity of entries.

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Definitions

General Controls in Accounting Information Systems

General Controls Application Controls Computer-Based Accounting Systems Data Integrity Information Security Internal Controls

General controls are designed to ensure the proper development, implementation, and operation of applications within computer-based accounting systems, ensuring the integrity of programs and data files.

Definitions

Test Data

Test Data Compliance Tests Application Controls Computer Processing Audit Techniques Systems Development Controls

Test data refers to data used by auditors in computer processing to verify the correct operation of an organization's computer programs. It is primarily used for conducting compliance tests on application controls.