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General and Application Control

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA BT – FIA FBT › General and Application Control

  • This topic has 1 reply, 2 voices, and was last updated 6 years ago by Ken Garrett.
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  • December 18, 2018 at 6:19 am #492159
    romanchandyo1
    Participant
    • Topics: 1
    • Replies: 0
    • ☆

    “Providing basic IT training to the entire staff to prevent errors in using the system”

    Is it Application or General Control. The Kaplan Exam Kit’s Answer section says it is Application Control. But I don’t understand why. Can you please help me with this.

    December 18, 2018 at 8:09 am #492177
    Ken Garrett
    Keymaster
    • Topics: 10
    • Replies: 10589
    • ☆☆☆☆☆

    The question is ambiguous as it depends on what’s meant by ‘system’.

    If ‘system’ means accounting system, for example, then it would be an application control as it is aimed at the operation of a specific application.

    If ‘system’ means the complete IT system and the training relates to anti-virus measures, logging-on, back-ups, password security etc, then it would be an application control.

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