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CMA Intermediate · Corporate Accounting and Auditing · Application of Technology in Audit and Audit Trail

Which of the following is an example of a general IT control rather than an application control?

Restricting access to the program library is a general IT control because it protects the entire computing environment, including program changes and security. Edit checks, sequence checks and batch control totals work on individual transactions within a specific application, so they are application controls.

  1. AEdit check rejecting an invoice date later than the system date
  2. BSequence check for detecting missing purchase order numbers
  3. CRestricting access to the program library to authorised personnel onlyCorrect
  4. DControl total reconciliation of batch input to output

Explanation

General IT controls apply across systems and cover access security, program change, and operations. Restricting access to the program library is such a control. The other options operate within a specific application on transactions and are therefore application controls.

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