XBRL creates risk exposures for organizations that use it; those risk exposures have to be addressed via various forms of internal control. As discussed previously in the text, internal controls can be classified by purpose (preventive / detective / corrective) and their relationship to the organization's information system (general / application). Consider the list of risks and controls below; for each item, indicate whether the control is primarily preventive / detective / corrective. Also indicate whether the control is a general or application control. 
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