Documentation for IT and Application Controls should consist of the technical documentation for the application and documentation which evidences functioning of the application and its controls. Documentation for application controls mainly aims at ensuring the integrity of the processing within the application and the surrounding controls. Thus, documentation may consist of narratives, flowcharts, process flows, which explain how processing takes palce within the application. The technical documentation should talk about the structure of the database and design of the application.

The main aim of the technical documentation is to ensure that a technically competent programmer should be able to understand how the application operates. The application programmer should be able to know the interfaces and security features by going through the documentation. Technical documentation which includes just the basic application code and technical documentation in some cases is not enough for programmers to understand the functioning of the application. Adequate documentation does give comfort that the controls surrounding applications and changes made are appropriate.

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