Controls which apply to the processing of individual transactions are called:
A) user controls.
B) systems controls.
C) general controls.
D) applications controls.

Question

Quizplus · Accepted Answer

Applications controls apply to individual transactions and are designed to ensure the completeness, accuracy, and validity of transactions processed by the application system. User controls are implemented by individuals to prevent incorrect processing, while general controls are designed to ensure the reliability of the overall information system. Systems controls apply to the overall functioning of the system, such as backup and recovery procedures.

Controls Which Apply to the Processing of Individual Transactions Are