Home › CA Final › auditing › Special Aspects of Auditing in an Automated Environment › Application controls primarily ensure:
Application controls primarily ensure:
ANetwork perimeter security
BPhysical access to data centres
CIntegrity of transactions and data within an application
DDisaster recovery readiness
Answer & Solution
Correct answer: D. Disaster recovery readiness
1. Application controls operate at the business-process level inside individual applications.
2. They ensure transactions are authorised, complete and accurate.
3. Network and physical controls are general IT controls, not application controls.
_Source: ICAI BoS CA Final Paper 3, Ch 4 "Special Aspects of Auditing in an Automated Environment"_
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