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AUD Prep

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Question:

What are the two categories of IT Controls?

Author: Monique Tyler



Answer:

General Controls - policies and procedures that relate to many applications and support the effective functioning of application controls. They apply to mainframe, miniframe, and end-user environments. Application Controls - manual or automated procedures that typically operate at a business process level and apply to the processing of transactions by individual applications. Application controls can be preventive or detective and are designed to ensure the integrity of the accounting records.


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