Internal Control Classification
Several Common Internal Controls for Information Technology

question 59

Essay

Internal control classification
Several common internal controls for information technology are listed below. Indicate whether each is primarily preventive, detective or corrective in nature; also indicate whether each is a general control or an application control. $$\begin{array} { | l | l | l | } \hline & \begin{array} { c } \text { Preventive, } \\\text { detective } \\\text { or corrective }\end{array} & \begin{array} { c } \text { General or } \\\text { application }\end{array} \\\hline \begin{array} { l } \text { Only the credit manager can access the "increase credit } \\\text { limit" function in a company's accounting software. }\end{array} & \\\hline \begin{array} { l } \text { Computers are physically locked to desks with a } \\\text { padlock and cable. }\end{array} & \\\hline \begin{array} { l } \text { Company policy prohibits employees from downloading } \\\text { software or attaching unauthorized peripherals (such as } \\\text { web cams) to their computers. }\end{array} & \\\hline \begin{array} { l } \text { An alarm goes off if a non-accounting employee } \\\text { attempts to access accounting software. }\end{array} & \\\hline \text { All computer hardware is insured against theft or loss. } & \\\hline\end{array}$$

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Definitions:

Social Movements

Collective efforts by groups of people to achieve a shared objective, often to enact social change or resist social policies.

Vancouver Riot

Refers to the public disturbance that occurred in Vancouver, often associated with the 2011 riots following the Vancouver Canucks' loss in the Stanley Cup Final.

Social Movement

A collective effort by a large group of people to achieve a specific goal, often related to social change.

Frame Alignment

In social movement theory, it is the process of making individual and social movement frames more congruent and mutually supportive to foster mobilization.