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Computer System Controls

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › Computer System Controls

  • This topic has 1 reply, 2 voices, and was last updated 1 year ago by Kim Smith.
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    Posts
  • September 1, 2024 at 8:14 am #710592
    HoPhucAn
    Participant
    • Topics: 2
    • Replies: 0
    • ☆

    Hi, I have a question:
    “is information processing an application control or general control?” thank you.

    September 1, 2024 at 9:26 am #710594
    Kim Smith
    Keymaster
    • Topics: 135
    • Replies: 8353
    • ☆☆☆☆☆

    If you check in the relevant chapter in our notes or the Study Hub, you will see that the two categories are IT general controls and information processing (IP) controls.

    The term “application controls” is obsolete. It was replaced by the term IP controls five years ago (ISA 315 (Revised 2019)).

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