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.
Cross-footing is a verification process used in spreadsheets where the sums of rows and columns of numbers are compared to ensure accuracy.
The accuracy, consistency, and completeness of the information held on a computer database. Data integrity is a crucial aspect of information assurance and refers to the reliability and trustworthiness of data throughout its lifecycle.
In accounting, 'footing' refers to the process of totaling a column of numbers to ensure accuracy in financial statements. This fundamental task is essential in maintaining the integrity of financial data.
