ACCA考试知识点:internal controls in a computerised environment!

备考ACCA考试的过程,学员可能会遇见这样那样的问题,但是终究都是需要一一解决的。ACCA考试中遇见的问题,通常是对知识点的不透彻理解造成的。今天融跃小编给大家分析,ACCA考试知识点:internal controls in a computerised environment!

ACCA考试知识点internal controls in a computerised environment是学员需要掌握的知识点之一,在备考的时候学员要对知识点有自己的学习与认识。

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ACCA考试

1、general IT controls

development of computer applications

prevention or detection of unauthortse changes to program

testing and documentation of programs or fles being used

controH to prevent wrong programs or filei being med

controls to prevent unauthodsed amendments to data files

control to ensure continuity if operation

2、application controls

controls over input

controls over processing

controls over master files and standing data

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