Application Control
l. Introduction
- Defining Application Controls
-Application Controls are those controls that pertain to the scope of individual business processes or
application systems, including data edits, separation of business functions, balancing of processing
totals, transaction logging, and error reporting.
-Objectives of Application Controls
- Input data is accurate, complete authorized, and correct
- Data is processed in an acceptable time period
- Data stored is accurate and complete
- Outputs are accurate and complete
- A record is maintained to track the process of data from input to storage and to the eventual output
- Application Controls versus General Controls
- Application controls are those controls that pertain to the scope of individual business processes or
application systems (specific to a given application)
Examples:
- Determining whether sales orders are processed within the parameters of customers credit
limits
- Making sure goods and services are only procured with an approved purchase order
-Monitoring for segregation of duties based on defined job responsibilities
-General Controls are controls that apply to all systems components, processes, and data present in an
organization or systems environment
Examples:
- Logical Access controls over infrastructure, applications, and data
- System and data backup and recovery controls
- Computer operation controls
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