Answer
General Controls: It is applicable with wide range of areas which systematically threatens the integrity of the application processed within the computer information system. They can be summarized as:
Operating system controls
Data management controls
Internet and intranet controls
Organizational structure Controls
System development Controls
Computer Centre security Controls
Personal computer Controls
Application Controls:
They are focused with specific application systems which are developed for the specific purpose within the department or branch. Such as: Payroll system, Account Receivable system