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Hi sir ! Can you please tell me how to identify general or information processing control there was one question in kaplan kit where backup was general rest option were information processing
Also why backup is general controlWelcome to my forum!
In short – “general” apply to all applications (e.g. sales ordering, purchase invoice processing, payroll …) – “information processing” controls (formerly called “application” controls) are specific to the application.
So, for example, password access to a SYSTEM is general – routine backing-up of all accounting functions is general – but … sequence checks on GRNs would be specific to purchases, authorisation of starters and leavers is specific to payroll … etc
Or another way of thinking about it – information processing controls concern the completeness, accuracy and validity of specific classes of transactions … general controls apply to all information/transactions generally(!)
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