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2.2.1 Other classifications 
Classification 
Detail 
Discretionary
These are controls which are subject to human discretion. For example, checking a 
signature on a purchase order 
Non-discretionary
These are controls which are provided automatically by the system and cannot be 
overridden. For example, entering a pin number at a cash dispensing machine 
Voluntary
These controls are chosen by the organisation to support the management of the 
business. 
Mandated
These controls are required by law and imposed by external authorities. 
Manual
These controls demonstrate a one-to-one relationship between the processing 
functions and controls, and the human functions. 
Automated
These controls are programmed procedures designed to prevent, detect and correct 
errors all the way through processing. 
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PART C: ACCOUNTING AND REPORTING SYSTEMS, CONTROLS AND COMPLIANCE 
 
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Classification 
Detail 
General
These controls are used to reduce the risks associated with the computer 
environment. General controls are controls which relate to the environment in which 
the application is operated. For example, change management controls are 
designed to ensure that changes meet the organisation's requirements and have
been authorised. 
Application
These controls are used to reduce the risks associated with the computer 
environment. Application controls are controls that prevent, detect and correct 
errors. For example, completeness checks to ensure that all records have been 
processed from initiation to completion. 
Financial
These controls focus on the key transaction areas, with the emphasis being on the 
safeguarding of assets and the maintenance of proper accounting records and 
reliable financial information. 
2.3 Types of financial control procedure 
The following is a useful summary of the types of financial control procedure, it is often remembered as 
a mnemonic, 'SPAMSOAP'. 
(a)