What is one of the main functions of general controls in an information system?

One of the main functions of general controls in an information system is security management. General controls are fundamental controls that apply to the overall information system rather than specific applications or transactions. They are critical for ensuring the integrity, confidentiality, and availability of the data processed within the system.

Security management encompasses a variety of measures, including access controls to sensitive data, authentication mechanisms to verify user identities, and encryption practices to protect information against unauthorized access. By implementing these controls, organizations can safeguard their assets and manage risks associated with potential breaches or data loss.

While transaction conversion relates to the processes involved in transforming data into useful information, and quality assurance in reporting focuses on ensuring that outputs are accurate and reliable, these aspects are typically governed by application-specific controls rather than general controls. Similarly, budgeting functions are operational tasks that are often managed separately, not as part of the overarching structure of general controls. Therefore, security management stands out as a primary function of general controls in maintaining a secure information systems environment.