Choice "D" is correct. Application controls are written into the application and are specific to the particular process or subsystem. The words "specific to the particular process or subsystem" almost give it away. The words "process" and "subsystem" are quite similar to the word "application."
Choices "b", "c", and "a" are incorrect. Preventive, corrective, and detective controls are control procedures that are part of the control environment.
Preventive Controls - Preventive controls are controls that are designed to prevent potential problems from occurring.
Corrective Controls - Corrective controls are controls that are designed to fix problems that have occurred and that have been located by detective controls.
Detective Controls - Detective controls are controls that are designed to locate problems that have occurred so that they can be fixed by corrective controls.
