Chapter 12 Flashcards
1
Q
general controls
A
apply to all aspects of IT function
2
Q
Application controls
A
typically operate at the business process level and apply to processing transactions, such as controls over the processing of sales or cash receipts
3
Q
IT controls separation
A
IT management
systems development
operations
data control
4
Q
pilot testing
A
system is implemented in one part of an organization
5
Q
parallel testing
A
the old and new systems operate simultaneously in all locations
