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Control Activities – General Computer Controls

In the
General Computer Controls
 subtopic under
Controls Activities
, you can describe the Information Technology (IT) environment and general computer controls for each location. The table at the top of the form lets you provide additional details about software applications.
In each location form, expand the Describe Flow of Information section, and then expand any of the transactions. Under the transactions, click the
View Control Activities Form
 link to view a list of specific control activities related to the IT environment.
The Control Activities Form can be used to further document your understanding of controls and to indicate controls that you plan to test.
For more information about the Control Activities Form, see the Understand Controls and Evaluate Design topic.

Identified Risks

As you complete the form, consider whether any risks that could result in material misstatement of the financial statements exist. If so, enter the risk in the right-hand pane by clicking the
Add Risk
 button.

This article applies to:

  • Product: SMART Practice Aids