TITLE

What Are Application Controls?

AUTHOR(S)
Baker, Gary
PUB. DATE
January 2009
SOURCE
COBIT Focus;2009, Vol. 2009 Issue 1, p6
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
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.
ACCESSION #
36157474

 

Related Articles

  • Audit Technology and the Use of Computer Assisted Audit Techniques. Lovata, Linda M. // Journal of Information Systems;Spring90, Vol. 4 Issue 2, p60 

    Various computer assisted auditing tools have evolved to help the auditor adapt to changing computer environments, and this survey of 204 EDP auditing experts examines which of these techniques are currently used. Since it is expected that the technology of a firm affects the use of these tools,...

  • Audit-Aid: Generalized Computer Audit Program as an Instructional Device. Li, David H. // Accounting Review;Oct70, Vol. 45 Issue 4, p774 

    The development of generalized computer-audit programs makes an important contribution to the further advancement of the public accounting profession. as it builds a favorable image of the profession, reduces audit time for clerical operations, reemphasizes the importance of professional...

  • No Longer Taxing. Labate, John // Treasury & Risk Management;Feb2005, Vol. 15 Issue 2, p12 

    Introduces the Think Global, Start Local program, a new version of the transaction tax product of enterprise tax software developer Sabrix Inc. that offers a complete automated tax management system. Popularity of the system with small companies; Automation features; Capability of the system to...

  • A neural-based concurrency control algorithm for database systems. Sheikhan, Mansour; Rohani, Mohsen; Ahmadluei, Saeed // Neural Computing & Applications;Jan2013, Vol. 22 Issue 1, p161 

    Concurrency control (CC) algorithms guarantee the correctness and consistency criteria for concurrent execution of a set of transactions in a database. A precondition that is seen in many CC algorithms is that the writeset (WS) and readset (RS) of transactions should be known before the...

  • Transaction in Large-scale Device Collaborative System. Feng Chen; Xiaohui Rong; Pan Deng; Shilong Ma // Journal of Computers;Aug2010, Vol. 5 Issue 8, p1204 

    In the modern world, the large-scale area devices collaborative technology becomes the supporting technology in many areas. The demand on transaction for device collaborative system is high, but relevant research is scarce. In this paper, we propose a new transaction model, which loose the...

  • The Data Dictionary: An Evaluation from the EDP Audit Perspective. Vanecek, Michael T.; Solomon, Ira; Mannino, Michael V. // MIS Quarterly;Mar83, Vol. 7 Issue 1, p15 

    The data dictionary system is a documentation source that is useful for management reviews of existing and proposed systems, EDP audits, and system development functions. Early data dictionary systems had limitations that reduced their effectiveness and contributed to their limited usage. Many...

  • Insurers Can Learn A Lot From Banks About Doing Business Online. Trembly, Ara C. // National Underwriter / Life & Health Financial Services;10/1/2001, Vol. 105 Issue 40, p24 

    Describes the banking industry's real-time technology for its financial services. Factor that has made moving transactions to the Web attractive to the banking industry; Percentage of financial institutions that have some kind of Web presence; Features of a Central Information File system with...

  • Computers and phones fuse functions. Barge, Jeff // Crain's New York Business;7/17/95, Vol. 11 Issue 29, p21 

    Focuses on the use of computer telephone integration (CTI) for various business functions. Soros Management Fund's use of CTI; Automatic pop-up features; Growth of the CTI industry; Costs of CTI hardware and software; Dissemination of product information to customers; CTI-generated savings.

  • System for Automatic Value Exchange. Sprague, Richard E. // Banking;Jun66, Vol. 58 Issue 12, p117 

    Focuses on a System for Automatic Value Exchange (SAVE), a concept of automatic credit transfer using computers and data communications. Benefits from SAVE; Features of the SAVE concept; Factors that influence SAVE functionality.

Share

Read the Article

Courtesy of THE LIBRARY OF VIRGINIA

Sorry, but this item is not currently available from your library.

Try another library?
Sign out of this library

Other Topics