A major contributor to any firm's operational and financial success is an effective system of internal control. Controls are often split into IT general controls and IT application controls. Which of the following best describes the difference between these two types of controls? IT application controls are typically designed to prevent problems in particular processes, whereas IT general controls usually represent a higher level of controls. IT general controls typically deal with specific transaction processing, whereas IT application controls deal more with specific parts of each process. IT general controls focus on specific applications such as a sales order processing system or accounts payable. IT application controls are typically instituted by the entity's board of directors and are usually pervasive across the organization