What Are Application Controls?

Baker, Gary
January 2009
COBIT Focus;2009, Vol. 2009 Issue 1, p6
Academic Journal
The article offers information about application controls. These are the automated controls made into an application system, to make certain of the completeness, accuracy, timeliness and authorization of transaction processing for that application. The Information Systems Audit and Control Association (ISACA) defines them as manual or programmed activities meant to make sure the completeness and accuracy of records and the validity of entries made. Additionally, application controls are a set of internal controls that relate to an application system and consist of those policies, procedures and activities designed to assure that objectives relevant to a given automated solution are accomplished.


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