What characterizes manual controls?

Manual controls are characterized by the fact that they typically involve human intervention, which allows for the application of judgment and discretion in the control process. This is particularly important in situations where the complexity of the task or the uniqueness of the transaction requires careful consideration that automated systems may not handle effectively. For instance, when making decisions based on subjective criteria or dealing with exceptions that are not covered by predefined rules, manual controls provide the flexibility needed to ensure appropriate outcomes.

In contrast, options that suggest automation, such as performing by automated systems or requiring less judgment, highlight characteristics of automated controls rather than manual ones. Similarly, associating manual controls with high volume transactions overlooks the reality that manual processes are not always practical or efficient for such scenarios, as they can become cumbersome and error-prone when applied to large amounts of data. Thus, the effectiveness of manual controls is best realized in situations where human judgment plays a critical role, making them ideal for scenarios requiring nuanced decision-making.