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Mathematics, 02.04.2020 02:32 penacesar18p9jrdh

IT controls relate specifically to the computing environment and can be divided into two categories: application controls, and general controls. Control activities can be grouped into two broad categories: physical controls, and IT controls. The control activities element of the COSO framework relates to the specific policies, practices, and procedures implemented by organizations to address control risks and to ensure the objectives of the internal control system are met. Physical controls relate only to human activities outside of computer operations.

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