【CMA词汇每日一贴】Application Controls

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Application Controls：Controls, such as input controls, adopted to safeguard specific data processing activity, such as payroll. Their purpose is to provide reasonable assurance that data is properly processed, recorded, and reported.

控件： 用于保障特定数据处理作业（如工资单）的控制措施，如输入控制。目的 是在合理范围内确保数据得到妥善处理、记录和报告。