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Application contols are manual or automated procedures that operate over accounting applications to ensure that all transactions are complete and accurate.
Which two of the following are application controls:
1) Password protection of programs
2) Batch controls
3) One for one checking
4) Regular back up of programsA) 1 and 4
B) 3 and 4
C) 1 and 2
D) 2 and 3I chose the answer D. The kit also states the answer is D however it’s explanation is as follows:
Password protection and batch controls both relate to many applications at the same time. Therefore they are both examples of general IT controls, not application controls.
This is showing that the correct answer would be B. Can you please state which is the correct answer and why?
The explanation is rubbish.
One-for-one checking and batch controls are application controls. They apply separately to each application.
Also based on the recent posting on audit risk, would the fact that a client is new be an audit risk (detection risk) in a scenario based question?
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