10.07: Difference between revisions
Created page with "'''Control Activities''' '''Principle 10 - Design Control Activities''' '''Attribute''' '''10.07''' - Application and user control activities rely on the entity's information technology. Application control activities are automated control activities that are incorporated directly into application software to achieve the completeness, accuracy, and validity of transactions and data. Application control activities include control activities over the input, processing, a..." |
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'''Attribute''' '''10.07''' - Application and user control activities rely on the entity's information technology. Application control activities are automated control activities that are incorporated directly into application software to achieve the completeness, accuracy, and validity of transactions and data. Application control activities include control activities over the input, processing, and output of data. User control activities, sometimes referred to as information technology-dependent controls, are partially automated control activities that are performed by individuals using the entity's information technology or by relying on the information processed through technology. For example, management may authorize a transaction as part of an automated workflow or may respond to incidents flagged in system log reports. | '''Attribute''' '''10.07''' - Application and user control activities rely on the entity's information technology. Application control activities are automated control activities that are incorporated directly into application software to achieve the completeness, accuracy, and validity of transactions and data. Application control activities include control activities over the input, processing, and output of data. User control activities, sometimes referred to as information technology-dependent controls, are partially automated control activities that are performed by individuals using the entity's information technology or by relying on the information processed through technology. For example, management may authorize a transaction as part of an automated workflow or may respond to incidents flagged in system log reports. | ||
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=== Jamie's Story === | |||
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=== Election Anomalies === | |||
No examples are available to illustrate governance gaps for this attribute. | |||
Latest revision as of 09:24, 22 August 2026
Control Activities
Principle 10 - Design Control Activities
Attribute 10.07 - Application and user control activities rely on the entity's information technology. Application control activities are automated control activities that are incorporated directly into application software to achieve the completeness, accuracy, and validity of transactions and data. Application control activities include control activities over the input, processing, and output of data. User control activities, sometimes referred to as information technology-dependent controls, are partially automated control activities that are performed by individuals using the entity's information technology or by relying on the information processed through technology. For example, management may authorize a transaction as part of an automated workflow or may respond to incidents flagged in system log reports.
>>>Navigational Buttons<<<
- Index of Attributes
- Previous Attribute - 10.06
- Next Attribute - 10.08
Jamie's Story
No examples are available to illustrate governance gaps for this attribute.
Election Anomalies
No examples are available to illustrate governance gaps for this attribute.
