In their consideration of a client's IT controls,the auditors will encounter general controls and application controls.Which of the following is an application control?
A)The operations manual.
B)Hash total.
C)Systems documentation.
D)Control over program changes.

Question

Quizplus · Accepted Answer

Hash total is an example of an application control. Application controls are specific controls within individual applications or systems that provide reasonable assurance that transactions are properly authorized, processed completely, accurately recorded, and acknowledged. Hash total is a control that ensures that data has not been altered during transmission or processing by generating a unique value for the data that is transmitted and verifying it upon receipt. The other options listed are examples of general controls, which are broader controls that affect multiple applications or systems.

In Their Consideration of a Client's IT Controls,the Auditors Will