SUBJECT: INTRODUCTION TO AUDITING

Question 4 (10 Marks)

Protection of information resources requires a well-designed set of controls. Computer systems are controlled by a combination of general controls and application controls. General controls govern the design, security, and use of computer programs and the security of data files in general throughout the organizations information technology infrastructure. On the whole, general controls apply to all computerized applications and consist of a combination of hardware, software, and manual procedures that create an overall control environment. Application controls are specific controls unique to each computerized application, such as payroll or order processing. They consist of controls applied from the business functional area of a particular system and from programmed procedures. You are required to indicate the following:

4.1 General controls that can be found in an information technology environment. (5 Marks)

4.2 The categories of general controls (5 Marks