How do key controls support business systems? Are preventative controls in an IT system Allow management to prevent or detect misstatements or errors and allow the auditor to reduce the extent of testing performed by focusing his/her efforts on key controls. Are a specific set of IT "Key" software programs that are used to unlock and view IT system code and functions. Must be used only in emergency basis by "Key" personnel with the highest systems access. Mark for follow up Save / Return Later Summary Next >