Question 11:


Which of the following is NOT an application controls?  

A. Input control 

B. Output control 

C. Operators control 

D. Processing control 

E. Master-file control  


The correct answer is (C)


Past Question Review:

The principles relating to internal controls are  the same in a computer environment as in any  other environment, but there are additional  considerations. 

Internal controls over computer-based  accounting systems may be considered under  the following two main headings:

1. application controls (relating to specific  controls over the transaction and data); and   
2. general controls (which relate to the whole  environment in which computerized operations  take place). 

Application controls relate to the transactions  and standing data pertaining to each computer-based accounting system and are therefore specific to each such application. 

The objectives of application controls, which  may be manual or programmed, are to ensure  the completeness and accuracy of the  accounting records and the validity of the entries made in these records resulting from  both manual and programmed processing. 

The types of application controls include:
1. Input controls
2. Output control
3. Processing control
4. Integrity controls
5. Management Trail

The correct answer is (C)

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