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ACCA Strategic Professional · Strategic Business Leader · IT systems security and control

Solano Manufacturing's auditors find strong application controls in its billing system but weak general controls over program changes and access. How should the auditors view the reliability of the billing application controls?

The auditors cannot safely rely on the application controls. Weak general controls over changes and access mean the application controls could be altered or bypassed, so their consistent operation is not assured and more substantive work is required.

  1. AFully reliable, because application controls operate independently of general controls
  2. BUnreliable to depend on, because ineffective general controls mean application controls could be altered or bypassed, so reliance cannot be assumedCorrect
  3. CReliable only for output controls but not for input controls
  4. DIrrelevant, because general controls only concern hardware

Explanation

General controls underpin the continued effective operation of application controls. If changes and access are poorly controlled, the application controls may have been modified or overridden, so the auditors cannot assume they work consistently. More substantive testing would normally be needed.

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