Briefly explain the types of controls in a computerized environment.

Auditing and Assurance Revision Questions and Answers

Answer
The following types of internal control are available in a computer-based system.
1. Administrative Control
2. System development control
3. Procedural Control
The controls which are designed to ensure the acceptable standard of discipline and maintenance of the efficiency of the computer department are known as administrative control.
System development controls are those which are designed to ensure a satisfactory standard of designing and testing system and programming and implementing and documenting them.
Procedural Controls are those exercised over separate computer application, different techniques will be appropriate for different applications.
Administrative Controls include division of responsibilities, control over operations and file control. On the other hand, System Development Controls include standard procedures and documentation, system and programme testing, file conversion and systems and program amendments.



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