Definitions Edit

Computing Edit

Application controls (sometimes referred to as business controls)

are incorporated directly into computer applications to help ensure the validity, accuracy, and confidentiality of data during application processing and reporting.[1]
[are p]rogrammed procedures in application software, and related manual procedures, designed to help ensure the completeness and accuracy of information processing.[2]

Financial institutions Edit

Application controls are

[c]ontrols related to transactions and data within application systems. Application controls ensure the completeness and accuracy of the records and the validity of the entries made resulting from both programmed processing and manual data entry. Examples of application controls include data input validation, agreement of batch totals and encryption of data transmitted.[3]

General Edit

Application controls refers to

the structure, policies, and procedures that apply to individual application systems, such as inventory or payroll.[4]

References Edit

  1. Federal Information System Controls Audit Manual, at 557.
  2. Playbook: Enterprise Risk Management for the U.S. Federal Government, at 103.
  3. FFIEC IT Examination Handbook, Audit, Appendix B: Glossary (full-text).
  4. Assessing the Reliability of Computer-Processed Data, at 8 n.2.