controls de les aplicacions informàtiques

Auditoria

• ca
  controls de les aplicacions informàtiques
• es
  controles de aplicación en las tecnologías de la información
• en
  application controls in information technology
• fr
  contrôles d’application (dans les systèmes informatiques)
• norma ISA 315
• Manual or automated procedures that typically operate at a business process level. Application controls can be preventative or detective in nature and are designed to ensure the integrity of the accounting records. Accordingly, application controls relate to procedures used to initiate, record, process and report transactions or other financial data.