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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.


  • 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

Modify the processing systems to minimize future occurrences of the problem

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