Where computer processing is used in significant accounting applications, internal control activities may be defined by classifying control activities into two types: general and
A)Administrative.
B)Specific.
C)Application.
D)Authorization.

Question

Quizplus · Accepted Answer

Where computer processing is used in significant accounting applications, internal control activities may be defined by classifying control activities into two types: general and application. General control activities are applicable to all systems and are designed to ensure that they are stable, security issues are addressed and systems are maintained. Application control activities are specific to an application or a subsystem within an application and are intended to ensure the completeness, accuracy, authorization, and validity of financial information processed by computer systems. Therefore, option C (Application) is the correct answer.

Where Computer Processing Is Used in Significant Accounting Applications, Internal