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IT controls

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › IT controls

  • This topic has 1 reply, 2 voices, and was last updated 8 years ago by Ken Garrett.
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  • October 3, 2017 at 3:40 pm #409341
    Anuja Nair
    Member
    • Topics: 365
    • Replies: 353
    • ☆☆☆☆

    Hi sir, in my ACCA approved exam kit, there is a question, regarding stating whether the controls are general or application.

    Control ;
    Authorisation of purchase orders – application

    Minimum order quantities – application

    Automatic updating of inventory once goods are sold – application

    I understand that the first control is an application control because it relates to data integrity; only authorised purchase orders should be processed.

    But i dont understand why the other 2 controls are considered application controls sir. Could you explain ?

    October 3, 2017 at 7:08 pm #409356
    Ken Garrett
    Keymaster
    • Topics: 10
    • Replies: 10649
    • ☆☆☆☆☆

    Application controls are any control to do with application programs eg the accounting, word-processing or spreadsheet programs.

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