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Which of the following controls define the direction and behavior required for technology to function properly?
Correct Answer:
C is incorrect. Application controls are embedded in programs. It constitutes the lowest subset in the control family. An activity should be filtered through the general controls, then the pervasive controls and detailed controls, before reaching the application controls level. Controls in the higher level category help in protecting the integrity of the applications and their data. The management is responsible to get applications tested prior to production through a recognized test method. The goal of this test is to provide a technical certificate that each system meets the requirement.