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Input break attestation

hello and welcome to the session this is Professor Farhad and the session we're going to look at application controls and how do they reduce information technology risk in the prior session we looked at a general control so we want to keep track where we stand in the prior session session eight we looked at the general controls now we're going to be looking at application controls what's the relationship between general and application control remember the general controls are basically the outside protection of the application controls so they form a protection to the application so the application that we use such as payroll sales purchasing so on and so forth so if your general controls are no good there's a good chance that you are that your application controls are no good so that's why it's important to understand the general controls and how do they relate now when it comes to application control they are designed for each software specifically okay now we're going to break the control into three components we're gonna look at controls may be either manual or automated manual means the person is involved in the process or automated means the computer is carrying out the this step we're going to focus more on the computer because we look at the manual and other sections so when it comes to controls that's automated that deals with applications we are concerning with three things who are concerned with input control we are concerning with processing control and we are in certainly concerning with output controls there's something called batch input controls which is part of the input controls but I'm going to cover batch internal control them in a separate discussion because I need to give you an example to show you how it works just to make sure I almost straight enough so first we're gonna look at input control then move to processing and output what is input control input control design design that the information entered the information that you entered is authorized accurate and complete well simply put them the information that you entering is has the proper authorization it is correct and you included everything then if the processing is working correctly your output should be correct but if you're if you are if you're processing garbage in if the information is not properly inputted then you're going to receive garbage out so garbage in eco garbage out and that's the most important step in any accounting information system you want to make sure you have controls up front that the information you're inputting is authorized accurate and complete and hopefully the system will work itself ok so this is an important step because it's the initial step so the typical control for manual system are still relevant so you still need authorization it doesn't mean you don't need authorization for example not everyone can access the payroll application that everyone can access the account receivable or the...