Application Controls

In: Computers and Technology

Submitted By makishacruel
Words 2018
Pages 9
Application controls are programmed procedures designed to deal with potential exposures that threaten specific applications, such as payroll, purchases, and cash disbursements systems. Application controls fall into three broad categories: input controls, processing controls, and output controls.

Input Controls Input controls at this stage are designed to ensure that these transactions are valid, accurate, and complete. Data input procedures can be either source document-triggered (batch) or direct input (real time).

Source document input requires human involvement and is prone to clerical errors.
Some types of errors that are entered on the source documents cannot be detected and corrected during the data input stage. Dealing with these problems may require tracing the transaction back to its source (such as contacting the customer) to correct the mistake. Direct input, on the other hand, employs real-time editing techniques to identify and correct errors immediately, thus significantly reducing the number of errors that enter the system.

Classes of Input Control

a. Source Document Controls.
Careful control must be exercised over physical source documents in systems that use them to initiate transactions. Source document fraud can be used to remove assets from the organization.
In the absence of other compensating controls to detect this type of fraud, the system would create an account payable and subsequently write a check in payment.

Control Procedures over Source Documents:

a. Use Pre-numbered Source Documents. Source documents should come prenumbered from the printer with a unique sequential number on each document. Source document numbers permit accurate accounting of document usage and provide an audit trail for tracing transactions through accounting records. We discuss this further in the next section.…...

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