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How do entity$-$level controls differ from IT general controls?Entity$-$level controls pertain to organizational policies and procedures, while IT general controls relate to specific IT systems.Entity$-$level controls emphasize physical security measures, while IT general controls address logical access restrictions.Entity$-$level controls focus on preventing fraud, while IT general controls focus on system reliability.Entity$-$level controls are specific to individual transactions, while IT general controls apply to all transactions.

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