Briefly explain the meaning of the term ―control procedures‖

You are required to briefly explain the meaning of the term “control procedures”.
Control procedures are the detailed policies and procedures established by management within the control environment. Control procedures put together constitute an internal control system. For example the requirement that all purchase orders must be authorised by a senior responsible company official is an example of a control procedure. Control procedures are aimed at achieving a desired control objective. For example the above requirement that purchase orders should be authorised is an example of a preventive control aimed at ensuring that all purchase transactions have received the necessary approval which will assist in the prevention of errors and frauds.

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