Computer accounting control procedures are referred to as general or application controls. The primary objective of application

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Computer accounting control procedures are referred to as general or application controls. The primary objective of application controls in a computer environment is to

a. ensure that the computer system operates efficiently.

b. ensure the validity, completeness, and accuracy financial transactions.

c. provide controls over the electronic functioning of the hardware.

d. plan for the protection of the facilities and backup for the systems.

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