d application system development and maintenance. Application controls such puter matching and edit checks are programmed steps within application software; they are designed to help ensure pleteness and accuracy of transaction processing, authorization, and validity. General controls are needed to support the functioning of application controls; both are needed to plete and accurate information processing.РControl activities must be implemented thoughtfully, conscientiously, and consistently; a procedure will not be useful if performed mechanically without a sharp continuing focus on conditions to which the policy is directed. Further, it is essential that unusual conditions identified as a result of performing control activities be investigated and appropriate corrective action be taken.
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