Application controls codify the operating routines to be followed by the EDP and the user departments in their relations with each other. Application controls cover:
(a) The preparation of inputs and its transfer to the computer;
(b) The processing of data within the computer;
(c) The preparation of outputs and its distribution;
(d) The maintenance of master files and the standing data contained therein.
We can therefore say that application controls are mainly concerned with completeness of inputs, completeness of processing, accuracy of input, accuracy of processing, validity of data processed and the maintenance of data files.