ACCA AA · Chapter 8 · Question 12 of 12
Which of the following is an application control rather than a general IT control?
Test yourself: pick an answer
Reveal answer & explanation
Correct answer: A) A range check that rejects payroll inputs of more than 60 hours worked per week
Explanation
Application controls operate within specific applications to ensure the completeness and accuracy of processing, for example range checks, check digits and batch totals. Program change controls, backup and recovery arrangements and access policies are general IT controls that support the IT environment as a whole.
More Internal control systems MCQs
- Q2Which of the following is an element of the control environment?
- Q3At Sprocket Co, a single purchasing clerk raises purchase orders, records supplier invoices in the payables ledger and prepares supplier…
- Q4Which control would best address the objective that goods are only supplied to customers with acceptable credit ratings?
- Q5Which control most directly helps to ensure that all goods dispatched to customers are invoiced?
- Q6What is the main purpose of matching a supplier invoice to the related purchase order and goods received note before payment?