Cotingjo – Principle 11.

The entity also selects and develops general control activities over technology to support the
achievement of objectives. This principle is all about the general control activities of an entity
that would ensure the achievement of objectives. It is basically the policies and procedures of
the entity that governs the technology or software of the business as its control system. In the
case of Pharmally, they were not able to establish control activities governing the technology
they are using as a system. In the third part of the given activities, wherein the accountant was
asked where the accounts are, he admitted using the manual or traditional accounting, thus,
leading to a presumption that the entity does not have any technological advancement to help
them collect and store relevant information despite bragging billion of pesos worth of
transactions from the government.