Your client has a computer application that compares the payee on all proposed disbursements to an electronic file that lists all pre-approved vendors (aka aa vendor master file). If a match does not result from this comparison, the disbursement cannot be made. Your external audit team identifies this as a key control and decides to test its operating effectiveness. Describe how this test would be designed and executed, including to what extent (i.e., how many instances of its occurrence would you test for this control that functions hundreds of times each week). Is this control an application control or an IT general control? Regardless of how many occurrences you decide to test, how will you gain comfort that the control operates effectively for all non-tested occurrences?