Information Technology Controls - IT Application Controls

IT Application Controls

IT application or program controls are fully automated (i.e., performed automatically by the systems) designed to ensure the complete and accurate processing of data, from input through output. These controls vary based on the business purpose of the specific application. These controls may also help ensure the privacy and security of data transmitted between applications. Categories of IT application controls may include:

• Completeness checks - controls that ensure all records were processed from initiation to completion.
• Validity checks - controls that ensure only valid data is input or processed.
• Identification - controls that ensure all users are uniquely and irrefutably identified.
• Authentication - controls that provide an authentication mechanism in the application system.
• Authorization - controls that ensure only approved business users have access to the application system.
• Input controls - controls that ensure data integrity fed from upstream sources into the application system.
• Forensic controls - control that ensure data is scientifically correct and mathematically correct based on inputs and outputs