Mention the types of control in an automated environment. (1 Mark) Identify the type of control in the following table in Column B against Column A…
CA Intermediate · Auditing and Ethics · PYQS · May 2025
Mention the types of control in an automated environment. (1 Mark) Identify the type of control in the following table in Column B against Column A which contains areas where controls are to be implemented in an automated environment. Column A Column B Access security ? Sequence number checks ? Data centre and network operations ? Mandatory data fields ? (4 Marks)
Suggested Answer and Working Notes:
Types of Controls in an automated environment: Controls in an automated environment can be categorised as under: (i) General IT controls (ii) Application controls (iii) IT-dependent controls Column A - Areas where Controls to be implemented Column B - Type of Controls Access security General IT controls Sequence number checks Application controls Data centre and network operations General IT controls Mandatory data fields Application controls
Topics: Risk Assessment and Internal Control
Related Questions in this Topic
- PQR & Co., Chartered Accountants, are the statutory auditors of LMN Ltd. During the audit for the financial year ended 3...
- Tablet Pharmaceuticals Limited, a listed company engaged in the manufacture of pharmaceutical products, appointed P & Co...
- My Vision Electronics Limited, a company engaged in the manufacture of consumer electronic products, was undergoing stat...
- MP Infrastructure Limited for the financial year ended 31st March, 2026. The company had multiple manufacturing units, s...
- M/s TKR & Associates, Chartered Accountants, were conducting the statutory audit of Digital Solutions Ltd., a company op...