Final answer:
Access control software is a preventive control that helps to restrict system access to unauthorized users, thereby preventing potential security breaches before they occur.
Step-by-step explanation:
Controls are essential tools in risk management and are classified into three main categories: preventive, detective, and corrective. A preventive control aims to deter errors or irregularities from occurring. Access control software is an example of a preventive control because it restricts unauthorized users from accessing systems or data, thereby preventing potential breaches or unauthorized activities before they happen. On the other hand, contingency planning is more aligned with corrective controls as it details steps to recover from an event. Quality information helps both in prevention and correction but is not a control itself. Reconciliations are typically detective controls as they identify errors or inconsistencies after they have occurred.