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Application Controls Audits

In general terms, application controls are the totality of controls on the scope of application systems for the regulation of data, separation, matching and balancing of business processes and reporting of errors. In other words, application controls are performed to ensure that:

  • The information entered into the system is precise, complete, accurate and has been created only by authorized persons.
  • Information is entered into the system in an acceptable time and in a targeted manner.
  • The information held in the system is complete and accurate
  • Outputs from the system are complete and accurate
  • Entering the information into the system, storing and printing processes in the system

There are many methods used to perform application controls. For example, the input control is performed to check the integrity of the information entered in the system and how it is contaminated. This information may be entered directly into the system by employees or by a remote partner, or may be entered via the Internet. Data processing control is performed to ensure that the information entered into the system is complete, accurate and authorized. Output controls are performed to determine how the information received from the system is used. Integrity checks are performed to ensure that the information is consistent and complete. Management trail controls are carried out with the aim of tracking the historical trace of applications for entering, processing and printing of information.

Essentially, application controls are carried out in two directions: preventive controls and detection controls. Both types of application control are intended to prevent errors in the application. However, preventive checks are performed to ensure that the information entered is in accordance with the logic of the software. In this case, only the correct data can be entered into the system. Incorrect information is prevented at the time of entry. In the determinative controls, it is subsequently checked whether the information entered into the system is appropriate in terms of the logic of the software.

Application controls are specific to a particular application. However, the general controls of information technologies are specific to the completeness, accuracy and completeness of all records in the system.

our organization provides application controls services within the scope of audit services. In these studies, operates in accordance with the relevant legal regulations, standards published by domestic and foreign organizations and generally accepted audit methods.