Application Controls Vocabulary

Flashcards covering key vocabulary and concepts related to application controls as taught in the university lecture notes.

Application Controls

Controls over input, processing and output of information relating to a specific application to ensure that such information is valid, accurate, and complete.

User (Manual) Controls

Controls that the entity has in place over the actual user of the computer system.

Programmed Controls

Controls that are programmed into the system code of the operating system the entity is using

Masterfile

Files which are used to store only standing information and latest balances.

Validity (in Application Controls)

Ensures transactions and events that have been recorded have occurred and pertain to the Entity.

Accuracy (in Application Controls)

Ensures amounts and other data relating to recorded transactions and events have been recorded appropriately.

Completeness (in Application Controls)

Ensures all transactions that should have been recorded have been recorded.

Financial Totals

Ensures that the totals of the fields that hold monetary value is equal to the total that has been entered.

Hash Totals

Ensures that the totals of the fields that are numeric is equal to all the numeric fields that have been entered.

Record counts

Ensures that the total number of records are equal to the total number of records you have submitted.

Field presence checks

Ensures all the mandatory fields have been completed before moving to next step.

Formatting check

Ensures the fields have been completed in the correct format.

Screen check

Checking the info on the screen by the user to ensure accuracy on screen.

Validity or existence check

Ensures that the codes or files on the database does exist.

Limit or reasonableness check

Ensures that the information captured in the fields falls below a pre-set boundary or limit.

Dependency check

Ensures that there is interdependency of input with other fields.

Field size check

Ensure that the number of characters enter into the required fields are correct.

Logic check

Ensures that the totals has been added up correctly.

Sign check

Ensures that the field has the corrective sign.

Specific character check

Ensure that should the field require a specific character that it will be entered.

Arithmetic check

Ensures that the journal does balance.

Types of Systems

Includes Stand Alone Personal Computers, On-line computer systems, and Database Systems.