ACCA Advanced Audit and Assurance (AAA) 2025 – 400 Free Practice Questions to Pass the Exam

General IT controls are fundamental to establishing a reliable and secure information system within an organization. They encompass a wide range of policies, procedures, and activities that ensure the integrity and security of IT systems, which in turn support the effective functioning of application controls.

Application controls are designed to ensure that specific applications operate as intended and that data is processed accurately. However, these controls rely heavily on a solid foundation of general IT controls, such as access controls, change management, and system operations management. By ensuring that general IT controls are effectively implemented, organizations enable application controls to function optimally, thereby enhancing the overall reliability and effectiveness of their information systems.

The other options relate to different aspects of IT management but do not capture the primary aim of general IT controls. Compliance with external regulations is important, but it is not the sole focus of general IT controls. Training IT staff, while vital for operational effectiveness, is more of a staffing and development issue rather than a direct aim of general IT controls. Reducing operational costs can be a secondary benefit of effective controls but is not the primary aim. Thus, emphasizing the relationship between general IT controls and the functioning of application controls illustrates why this answer is correct.