Specific control procedures (or simply specific controls) are those internal control procedures designed to provide management with reasonable assurance that specific objectives of the accounting information system will be achieved.
The overall objective of an accounting information system is to provide information that is reliable. The specific objectives are that the information is complete, valid and accurate. Thus, specific control procedures are internal control procedures that provide management with assurance as to the completeness or the validity or the accuracy of:
(a) a particular DP (data processing) stage e.g. input, processing, update or output stage, and
(b) a particular accounting information systems application (such as cash
receipts, cash disbursements, payroll, inventory, purchases,
etc).
For example, sequence controls over the processing of sales invoices is a specific internal control procedure as it provides assurance about the completeness of one DP stage (processing) and one systems application (sales).
If specific internal control procedures are operationally effective, they can provide auditors with similar assurance that the particular aspect of the accounting information system provides information that is complete, valid or accurate. However, if an auditor wishes to place reliance on such a control procedure, the auditor first gathers evidence that the control procedure is effective as to both its design and operation.
Specific controls may be categorized by the timing of the application of the control procedure (preventive or detective controls), by data processing stage (input, processing, storage or output controls) and/or by control objective (completeness, validity or accuracy controls).
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