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In this session, Professor Farhad discusses application controls and their role in reducing information technology risk. Application controls are specific to each software and are crucial for protecting applications such as payroll, sales, and purchasing. General controls are the outer protection for application controls, and understanding their relationship is important for ensuring the effectiveness of both. If general controls are lacking, it is likely that application controls will also be ineffective. It is essential to comprehend the function of general controls in order to understand how they relate to application controls.
