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AUD 610

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

Information Technology Control


This control relates specifically to the computer
environment
Two groups:
General Control
Application 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

functioning of application controls by helping to


ensure the continued proper operation of information
systems.

TYPES OF GENERAL CONTROLS


1. Control Over Data Centre and Networking
Operations.
It deals with the access of the main data storage of
the systems.

2. Access Security
Controls that protect the computer from fraudulent
actions.

3. Application System Acquisition,


Development and Maintenance

TYPES OF GENERAL CONTROLS


4. Physical
Security
of
Adequate Safeguards

Assets,

Controls that secure the


equipment, asset or property.

5. Authorization
for
Access
Programs and Data Files

including

effi ciency

to

of

the

Computer

Controls on fi le security for the reliability of the fi le


because there is a protection that the fi le is highly
authenticated.

APPLICATION CONTROLS
These are controls specifi c to a particular
accounting application.

Application

controls

are

to

ensure

the

completeness and accuracy of all processing


and the validity of the accounting entries
made.

TYPES OF APPLICATION CONTROLS


1. Input Controls
Controls over input are designed to assure that the
information processed by the computer is valid,
complete and accurate.

2. Processing Controls

Controls over processing are designed to assure


that data input into the system is accurately
processed.

TYPES OF APPLICATION CONTROLS


3. Output Controls

Controls over output are designed to assure that


data generated by the computer are valid, accurate
and complete.

4. Controls Over Master File Information

There should be procedures in place to verify that


the correct version of the Master File is being used.

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