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Governance, Risk, Audit & Privacy · Foundational

Application Controls

Controls built into business applications to ensure complete, accurate, and valid processing of transactions.

Definition

Application controls include input, processing, and output controls, such as edit checks, validation rules, matching, and reconciliations. They can be automated or manual and depend on effective ITGCs.

Example

A three-way match between purchase order, receipt, and invoice before payment is an application control.

Exam tip

Application controls are specific to a system; ITGCs apply across systems.

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