B is corrent. The requirement is to identify the control plan that is particular to a process or subsystem. B is corrent because application controls apply to a particular application or process.
A is incorrect because preventative controls serve to prevent errors or fraud and may cut across many processes or subsystems.
C is incorrect because corrective controls correct errors and may cut across many processes or subsystems.
D is incorrect because detective controls detect errors and fraud and may cut across several processes or subsystems.
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