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General and application control

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA BT – FIA FBT › General and application control

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  • August 8, 2025 at 11:59 am #718671
    harsha..
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    • Topics: 6
    • Replies: 9
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    XYZ company installed a computer system to handle its main accounting functions including accounts receivable, accounts payable and payroll. Management has a number of concems about access to the system and are considering a number of controls to overcome those concerns.
    1. Is each of the following a general control or an application control?
    O General control
    Application control
    Locking the computer room to prevent access to non-employees
    Skip
    O General control
    O Application control
    Limiting access to the payroll system by making it password protected
    General control
    Application control
    Taking backup of data files each evening and holding backup copies off-premises
    O General control
    O Application control
    Providing basic IT training to the entire staff to prevent errors in using the system

    Sir , I am confused between second and fourth statement. Can you please clarify ?

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