A companys accounting systems are all computerised and located on a local area network. The following control procedure is in place at the company:

The ability to download a daily listing of electronic transfers from debtors (receipts) is restricted to two of the five individuals working in the receipt section.

Select the correct alternative that indicates whether the practice is an application or general control, and also indicate the category of internal control the practice relates to.

Select one:

a.

General control system development

b.

General control control environment

c.

Application control control activity

d.

Application control control environment