Here is a sample CISA exam practice question set.

Q). When should application controls be considered within the system-development process?

A. After application unit testing
B. After application module testing
C. After applications systems testing
D. As early as possible, even in the development of the project's functional specifications

Answer: The correct answer is "D". Application controls should be considered as early as possible in the system-development process, even in the development of the project's functional specifications. This will avoid extra work during the later stages, since application controls form an important part of the system development process.

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