Access to Health Services
Application controls refer to the transactions and data relating to each computer- based application system and are specific to each application. ‘Tone at the top’ is a term that originated from the field of accounting and it is used to describe an organization’s general ethical climate, as established by its board of directors, audit committee and senior management. A reliable financial report allows interested parties to evaluate and manage the company in an accurate and relevant way.
When referring to ‘tone at the top’, business ethics experts believe having a strong ‘tone at the top’ helps prevent fraud and other unethical practices in a company. The main objectives of application controls are to ensure the completeness and accuracy of the records and the validity of the entries made therein. In application controls, there are typically three key system stages of input, processing and output.