Definitions[]
Computing[]
Application controls (sometimes referred to as business controls)
| “ | are incorporated directly into computer applications to help ensure the validity, accuracy, and confidentiality of data during application processing and reporting.[1] | ” |
| “ | [are p]rogrammed procedures in application software, and related manual procedures, designed to help ensure the completeness and accuracy of information processing.[2] | ” |
Financial institutions[]
Application controls are
| “ | [c]ontrols related to transactions and data within application systems. Application controls ensure the completeness and accuracy of the records and the validity of the entries made resulting from both programmed processing and manual data entry. Examples of application controls include data input validation, agreement of batch totals and encryption of data transmitted.[3] | ” |
General[]
Application controls refers to
| “ | the structure, policies, and procedures that apply to individual application systems, such as inventory or payroll.[4] | ” |
References[]
- ↑ Federal Information System Controls Audit Manual, at 557.
- ↑ Playbook: Enterprise Risk Management for the U.S. Federal Government, at 103.
- ↑ FFIEC, IT Examination Handbook Infobase, Glossary (full-text).
- ↑ Assessing the Reliability of Computer-Processed Data, at 8 n.2.