Application Controls on CIS

Application Controls is controls within the computer application to

ensure- completeness, accuracy of input, processing and
validity of the resulting accounting entries.

They include the data edits, separation of business function, balancing

of processing totals, transaction logging, and error reporting.
Application Control vs. General
Control
Application controls are those controls that pertain to the scope of
individual processes or application systems (specific to a given
application)

General controls are controls that apply to all systems

components, processes, and data present in an organization or
systems environment
Types of Application Control on CIS

Input Controls- Checks the integrity of data entered into a business

application
Processing Controls- ensure processing is complete, accurate and
authorized.
Output Controls- compare output results with expected results by
checking the output against the input.
Effect of a Stand-Alone PC
Environment on Audit Procedures
It may not be practicable or cost-effective for management to
implement sufficient controls to reduce the risks of undetected errors
to a minimum level.

The level of general controls appears adequate, the auditors may

decide to adopt a different approach.

Stand-alone PCs are frequently encountered in small entities.