INFORMATION TECHNOLOGY APPLICATION CONTROLS
IT application or program controls are fully-automated (i.e., performed automatically
by the systems) designed to ensure the complete and accurate processing
of data, from input to output. These controls vary based on the business
purpose of the specific application. The controls may also help to ensure the
privacy and security of data transmitted between applications. Categories of IT
application controls include:
(a) Completeness checks - controls that ensure all records were processed
from initiation to completion;
(b) Validity checks - controls that ensure only valid data are input or
processed;
(c) Identification - controls that ensure all users are uniquely and irrefutably
identified;
(d) Authentication - controls that provide an authentication mechanism in
the application system;
(e) Authorisation - controls that ensure only approved business users have
access to the application system;
(f) Problem management - controls that ensure all application problems
are recorded and managed in a timely manner;
(g) Change management - controls that ensure all changes on production
environment are implemented with preserved data integrity; and
(h) Input controls - controls that ensure data integrity fed from upstream
sources into the application system.
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