Para 3.22.6 — MSO (Audit)
Original Rule Text
3.22.6 Application controls pertain to specific computer applications. They include controls that help to ensure the proper authorisation, completeness, accuracy, and validity of transactions, maintenance, and other types of data input. Examples include system edit checks of the format of entered data to help prevent possible invalid inputs, systemenforced transaction controls that prevent users from performing transactions that are not part of their normal duties, and the creation of detailed reports and transaction control totals that can be balanced by various units to the source data to ensure that all transactions have been posted completely and accurately.
- Significance of Controls
What This Means
Application controls are specific to individual computer applications and ensure that transactions are properly authorised, complete, accurate, and valid. Examples include edit checks that validate data format during entry to prevent invalid inputs, system-enforced restrictions that prevent users from performing transactions outside their normal duties, and detailed reports with control totals that users can reconcile against source data to verify all transactions were posted completely and accurately.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Application controls are specific to individual computer applications
- 2They ensure transactions are valid, authorised, complete, and accurate
- 3Edit checks validate data format at entry to prevent invalid inputs
- 4System-enforced transaction controls restrict users to their authorised duties
- 5Control totals and detailed reports enable reconciliation with source data
Practical Example
In a government accounting system, when a clerk enters a voucher, the application performs several checks: it validates that the date format is correct (edit check), ensures the clerk can only process vouchers for their assigned division (transaction control), and rejects the entry if the budget head code does not exist in the master file (validation check). At the end of the day, the system generates a summary report showing the total number and value of vouchers processed, which the supervisor reconciles against the physical vouchers received to ensure nothing was missed or duplicated.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What are system edit checks?▼
How do control totals help ensure accuracy?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.