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control procedures (types of financial control procedure (management:…

- - - - detect: detect errors happened
      - correct: minimizing the effect of errors
      - prevent: prevent errors from happening in the first place
    - - voluntary(chosen by organisation)/mandated(require by laws or regulations
      - manual(one to one relationship)/automated(programmed procedures to prevent, detect, and correct errors
      - discretionary(human discretion)/non-discretionary(automatically by system),like ATM
      - general or application both for reduce risk associated with computer environment
      - financial: focus on the key transaction areas, with the emphasis being on the safeguarding of assets and the maintenance of proper accounting records and reliable financial information
    - - administration/non-financial:focus on achieving the objectives of the organisation and implementing policies
      - aim to provide accurate accounting records and achieve accountability