FIGURE 11-1 Risk of unauthorized change Relationship between General and Application Controls Risk of system crash to application software Cash receipts Application Controls Payroll Sales applications Controls plication Controls Other Cvcle Application Controls Risk of unauthorized GENERAL CONTROLS master file update Risk of unauthorized processing nS, Loebbecke; Auditing, @2000 Prentice Hall. IncArens, Loebbecke; Auditing, 8/E ©2000 Prentice Hall, Inc. Cash Receipts Application Controls Sales Applications Controls Payroll Application Controls Other Cycle Application Controls Risk of unauthorized change to application software Risk of system crash Risk of unauthorized master file update Risk of unauthorized processing GENERAL CONTROLS FIGURE 11 - 1 Relationship between General and Application Controls