What is an example of a manual control?

A paper-based review of transactions is a classic example of a manual control because it involves human intervention and physical documentation. In this context, manual controls are processes or actions that require an employee to perform checks, reviews, or approvals without the aid of automated systems or technology.

For instance, during a paper-based review, an employee may examine transaction records, verify their accuracy, and ensure compliance with relevant policies. This process inherently relies on the employee's judgment, diligence, and expertise, making it a manual control rather than an automated one.

In contrast, the other choices represent automated systems or processes that utilize technology to execute tasks with minimal human oversight. Automated approval processes, encrypted data management systems, and computerized decision support systems are all examples of controls that leverage technology to streamline operations, reduce errors, and enhance efficiency, thus categorizing them as automated controls rather than manual controls.