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How does the testing of IT application controls differ from the testing of manual transaction controls...

  1. How does the testing of IT application controls differ from the testing of manual transaction controls and why?
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Answer #1

Application control is a security practice that blocks or restricts unauthorized applications from executing in ways that put data at risk. The control functions vary based on the business purpose of the specific application, but the main objective is to help ensure the privacy and security of data used by and transmitted between applications.

IT application controls refer to transaction processing controls, sometimes called "input-processing-output" controls.

Manual transaction controls are operated by hand/by human labour rather than automatic or computer-aided means.

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