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    Dec062008

    Application Controls

    DateSaturday, December 6, 2008 at 10:58AM

    Programmed procedures in application software, and related manual procedures, designed to help ensure the completeness and accuracy of information processing. Examples include computerized edit checks of input data, numerical sequence checks, and manual procedures to follow up on items listed in exception reports.

    Source : COSO Integrated Internal Controls Framework, COSO Integrated Risk Management Framework

     

    AuthorAndrew Smart | CommentPost a Comment |
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