Application controls:
A) can be classified as input controls, processing controls, and output controls.
B) govern the design, security, and use of computer programs.
C) apply to all computerized applications and consist of a combination of hardware, software, and manual procedures that create an overall control environment.
D) include software controls, computer operations controls, and implementation controls.
E) govern the security of data files in general throughout the organization.

Question

Quizplus · Accepted Answer

Application controls are classified into three categories: input controls, processing controls, and output controls. Input controls are applied to data when they are entered into the system, processing controls are applied during the processing or manipulation of data, and output controls are applied to data as they are output from the system. This categorization helps in understanding the different types of controls needed for different phases of the system.

Application Controls