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Where Computer Processing Is Used in Significant Accounting Applications, Internal

question 71

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Where computer processing is used in significant accounting applications, internal control activities may be defined by classifying control activities into two types: general and


Definitions:

Diagnostic

Pertaining to the identification of the nature or cause of a health problem, often involving analysis of physical symptoms and medical testing.

Statistical Manual

Refers generally to comprehensive publications that categorize and define statistical data or diagnostic criteria, such as the DSM for psychiatric disorders.

Psychological Disorders

A range of conditions characterized by abnormal thoughts, feelings, or behaviors that may cause distress or prevent normal functioning.

Psychological Disorder

A condition characterized by abnormal thoughts, feelings, and behaviors that impair daily functioning.

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