ACCA Audit and Assurance (F8) Practice Exam

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Study for the ACCA Audit and Assurance (F8) Exam. Enhance your skills with flashcards and objective questions, each offering hints and explanations. Prepare confidently for your exam today!

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Which of the following is not a part of Application Controls?

Initiate transactions
Update database structures
Process transactions
Report outputs

The correct answer is: Update database structures

Application controls are designed to ensure the integrity and accuracy of data within application systems. They typically include measures that facilitate the initiation, processing, and reporting of transactions. The option regarding updating database structures falls outside the realm of what constitutes an application control. Updating database structures generally relates to system-level controls, which manage the overall design and architecture of the database rather than the specific operational controls that govern how transactions are handled within the application. Initiating transactions, processing transactions, and reporting outputs are all direct functions of application controls. They serve to prevent errors and ensure that transactions are processed correctly and reported with integrity. This makes them integral to the operational functionality of an application's workflows.