The relationship of application risks to application controls: a study of microcomputer-based database applications
End–user computing has posed serious concerns to MIS professionals for a number of years. One of the primary concerns harbored by MIS professionals is the quality of the end-user applications that are developed by those whose primary function and training are outside the information systems field. MIS professionals are naturally apprehensive about the applications developed by relatively naive users. These professionals fear that the applications developed will not possess sufficient controls and that these poorly controlled applications will create significant risks to the users and to the organizations for which they work.