When auditing a computer information system, the independent auditor should have a general familiarity with the effects of using a computer on the various characteristics of control and on the auditor's consideration of internal controls. The independent auditor must be aware of those control activities that are commonly referred to as general controls and those commonly referred to as application controls. General controls relate to all computer activities and application controls relate to specific accounting tasks.

Required:

1. What are the general controls that should exist in computer information systems?

2. What are the purposes of each of the following categories of application controls?

a. Input controls.

b. Processing controls.

c. Output controls.