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hello and welcome to the session this is Professor Farhad and the session were going to look at application controls and how do they reduce information technology risk in the prior session we looked at a general control so we want to keep track where we stand in the prior session session eight we looked at the general controls now were going to be looking at application controls whats the relationship between general and application control remember the general controls are basically the outside protection of the application controls so they form a protection to the application so the application that we use such as payroll sales purchasing so on and so forth so if your general controls are no good theres a good chance that you are that your application controls are no good so thats why its important to understand the general controls and how do they relate now when it comes to application control they are designed for each software specifically okay now were going to break the
