Based on timing (Auditor’s controls)

• Preventive Controls: are controls which are designed to prevent an error, omission or malicious act occurring.

Restrict unauthorized entry into the premises.

• Build a gate and post a security guard.
• Use access control software, smart card, biometrics, etc.

         Restricted unauthorized entry into the software applications.

• Keep the computer in a secured location and allow only authorized person to use the applications.
• Use access control, viz. User ID, password, smart card, etc.

• Corrective Controls: are designed to reduce the impact or correct an error once it has been detected.

• Detective Control: are designed to detect errors, omissions or malicious acts that had occurred and report the occurrence.

Characteristics

• Clear understanding of legitimate activities so that anything which deviates from these is reported as malicious, etc.
• Interaction with the preventive control to prevent such acts from occurring
• Surprise checks by supervisor
• Minimize the impact of the threat.
• Rectify the problem