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Controls can be classified in various ways including 
administrative
and 
accounting
; 
prevent
, 
detect
and 
correct
; 
discretionary
and 
non-discretionary
; 
voluntary
and 
mandated
; 
manual
and 
automated
. 
The 
mnemonic 
SPAMSOAP
can be used to remember the main types of control. 

 
The role of internal audit will 
vary
according to the 
organisation's objectives
but is likely to include 
review 
of internal control systems, risk management, legal compliance 
and
 value for money
. 

 
Internal auditors
are 
employees
of the organisation whose work is designed to 
add value
and who 
report to the 
audit committee
. 
External auditors
are from 
accountancy firms
and their role is to 
report 
on the financial statements to shareholders
. 

 
Both 
internal and external auditors
review controls, and 
external auditors
may 
place reliance
on 
internal auditors' work
providing they assess its worth. 

 
Security 
is the protection of data from accidental or deliberate threats and the protection of an 
information system from such threats. 

 
Security
, in information management terms, means the 
protection of data 
from accidental or deliberate 
threats which might cause unauthorised modification, disclosure or destruction of data, and the