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Explain what is meant by Computer Assisted Audit techniques (CAATs) and describe their major categories Distinguish between General controls and Application controls in a computerized

Explain what is meant by Computer Assisted Audit techniques (CAATs) and describe their major categories Distinguish between General controls and Application controls in a computerized environment. 28. In IT systems, application controls share a number of common features regardless of the particular application involved. These common features can be categorized as: ? input controls (controls over input data) ? processing controls ? data file controls ? controls over the output from the system (output controls). Required: Discuss these common features

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