Controls in an IT environment can be divided into general and application controls. General controls include all of the following except:

a. The use of systems software logs to monitor attempts to access the operating system.

b. Procedures to assure only authorised personnel receive the output from the weekly update of the Accounts Payable Masterfile.

c. The procedures for documenting, reviewing, testing and approving systems or programs and changes thereto.

d. The organisational structure and operation of the IT activity including controls over access to the equipment and data files.