- This topic has 1 reply, 2 voices, and was last updated 13 years ago by .
Viewing 2 posts - 1 through 2 (of 2 total)
Viewing 2 posts - 1 through 2 (of 2 total)
- You must be logged in to reply to this topic.
How was your exam? Comments & Instant poll >>
OpenTuition recommends the new interactive BPP books for December 2025 exams.
Get your discount code >>
Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › Application and general controls
please i need a better understanding of application and general controls
Think of general controls as affecting the whole IT system: physical security, back-up, anti virus, firewalls, ensuring programs are updated properly.
Application controls relate to specific applications. For example, making sure that in the wages system, hourse worked are entered completely and accurately, or in the sales system, making sure that no one could write off a debt without proper authorisation or access rights.