ACCA Applied Knowledge · Business and Technology · Internal controls
An online order form rejects any entry where the quantity field contains letters or a negative number. Which type of application control does this illustrate?
It is an input control. Checking that the quantity field holds only valid numeric, non-negative data at entry is a validation check intended to ensure accurate data enters the system. Backup, physical security and segregation of duties address different risks.
- ABackup control
- BInput controlCorrect
- CPhysical security control
- DSegregation of duties control
Explanation
Rejecting invalid data at the point of entry is a validation check, which is an input control. Backup and physical controls protect data and equipment. Segregation of duties divides tasks among people and is not an automatic data check.
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