Which of the following is a characteristic of management controls?

Management controls are primarily centered around procedures and practices that are designed to achieve organizational objectives in a systematic and efficient manner. The focus on human involvement is a critical aspect because these controls depend on the judgment, actions, and behaviors of management personnel to implement and monitor them effectively.

Management controls require people to set the strategic direction, enforce policies, and ensure compliance with regulations and standards. Unlike technical controls, which can often function automatically or involve hardware solutions, management controls are tied to decision-making processes and the organizational culture that people foster. They rely on training, oversight, and communication among team members to adapt to changing conditions and emerging risks.

In this context, the emphasis on human involvement distinguishes management controls from other types of controls that may rely heavily on technology or automated systems.