Internal Control Classification
Several Common Internal Controls for Information Technology

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. $$\begin{array} { | l | l | l | } \hline & \begin{array} { c } \text { Preventive, } \\\text { detective } \\\text { or corrective }\end{array} & \begin{array} { c } \text { General or } \\\text { application }\end{array} \\\hline \begin{array} { l } \text { Only the credit manager can access the "increase credit } \\\text { limit" function in a company's accounting software. }\end{array} & \\\hline \begin{array} { l } \text { Computers are physically locked to desks with a } \\\text { padlock and cable. }\end{array} & \\\hline \begin{array} { l } \text { Company policy prohibits employees from downloading } \\\text { software or attaching unauthorized peripherals (such as } \\\text { web cams) to their computers. }\end{array} & \\\hline \begin{array} { l } \text { An alarm goes off if a non-accounting employee } \\\text { attempts to access accounting software. }\end{array} & \\\hline \text { All computer hardware is insured against theft or loss. } & \\\hline\end{array}$$