
Most entities make use of IT systems for financial reporting and operational purposes.
Controls operating in an IT environment can be split into general controls and application controls.
Which ONE of the following is an application control?
Select ONE answer:
- Training staff in new IT procedures
- Taking backup copies of programs
- Cyclical reviews of all master files
- Maintenance agreements over IT equipment
Show your workings to arrive at your answer, and explain and justify your reasons:
……………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………
This multiple-choice question is suitable for Accounting KS5 classes.
The answer is 3
- Not correct
- Not correct
- Correct => Cyclical reviews of the master files is an application control. The remainder of the options available are general controls.
- Not correct

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