Some data processing controls relate to all computer processing activities (general controls) and some relate to specific tasks (application controls). General controls include:

Controls for documenting and approving programs and changes to programs.

Explanation:

General controls are the controls established in order to function the entire information systems. i.e. All the applications and programmes.

General controls usually cover all the areas of information system, as follows:

i) Control on the operation of the company in order to ensure the efficient and effective operational activities in the information system.

ii) All the procedures required to acquire, develop, test, document and finally approve the systems, and programmes and further any changes thereto.

iii) Controls over access of any equipment or any data, for ensuring security.

iv) All other remaining basic controls for affecting the computer operations as a whole.