Internal controls that apply overall to the IT accounting system, that are not restricted to any particular accounting application, are referred to as a(n):
A)Specific controls
B)Application controls
C)General controls
D)IT controls

Question

Quizplus · Accepted Answer

General controls apply to the overall IT environment and are not specific to any particular application. They ensure the integrity, availability, and confidentiality of data throughout the IT system. Examples of general controls include access controls, backup and recovery procedures, and network security measures. Specific controls and application controls are more specific to individual accounting applications or processes, while IT controls may include both general and specific controls related to the IT system.

Internal Controls That Apply Overall to the IT Accounting System