Auditing and EthicsQuestion 5656 of 212
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5. Control "TARGET" will be categorised in which of the following?

Options

AData center and network operations
BProgram Control
CProcessing control
DApplication Control (2 Marks)
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Correct Answer

Option DApplication Control (2 Marks)

All Options:

  • AData center and network operations
  • BProgram Control
  • CProcessing control
  • DApplication Control (2 Marks)

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Detailed Solution & Explanation

Information system controls are divided into General IT Controls and Application Controls.
Application controls are manual or automated procedures that operate at a business process level and apply to the processing of transactions.
Since control "TARGET" is designed to ensure that production systems are processed to meet financial reporting objectives (a transaction-level business process control), it is categorized as an Application Control.
Hence, **Option D** is the correct answer.

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