Documenti di Didattica
Documenti di Professioni
Documenti di Cultura
GENERAL CONTROLS
&
APPLICATION CONTROLS
ADLI BIN NOR AFIFI 2014
NOR AMIN BIN MOHD JAMAL -2014200418
UCHIHA SHAFIE BIN HASSAN 2014
PEDOBEAR -2014
AKMAL AIZAT -2014
NAJIB TUN RAZAK -2014431972
CONTROL ACTIVITIES
These are the policies and procedures used to
ensure that appropriate actions are taken to
deal with the organizations identifi ed risk.
Two categories :
Information Technology Control
Physical Control
Physical Control
This class of controls relates primarily to the human
activities employed in accounting systems.
General Controls
These are the policies and procedures that relate to
many
applications
and
support
the
eff ective
2. Access Security
Controls that protect the computer from fraudulent
actions.
Assets,
5. Authorization
for
Access
Programs and Data Files
including
effi ciency
to
of
the
Computer
APPLICATION CONTROLS
These are controls specifi c to a particular
accounting application.
Application
controls
are
to
ensure
the
2. Processing Controls