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Internal Controls Differences

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1. What is the difference between a general control and an application control?

2. What internal controls can be implemented using information systems to safeguard an organization's electronic assets?

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This posting gives you a step-by-step explanation of differences in internal control mechanisms. The response also contains the sources used.

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1. General controls are those that are implemented to function across all applications. However, application controls are built into specific programs or user procedures. When general controls are reviewed by the auditor he gains an overall impression of the controls of the information systems environment. These may include organizational and administrative structure, and existence of policies and procedures for day-to-day operations, availability of staff/skills, and the control environment. Application control is related to software ...

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