What is a Control ?
A control is a procedure that a business adopts to mitigate a risk. A control may be preventative, in that it stops bad things from happening; detective, in that it notices when bad things happen and alerts the right people; or corrective, in that it not only detects the bad thing, but automatically fixes it. Preventative controls Includes: Authorisation Access controls Segregation of duties Validation checks Training Detective controls Includes: ...