Final answer:
Output controls are designed for detecting errors after the processing of data has been completed. They are a part of information systems that protect data integrity but do not prevent errors before processing or relate directly to personnel or process controls.
Step-by-step explanation:
Output controls are designed to ensure data integrity by detecting errors after processing has been completed. This includes ensuring the accuracy and completeness of data after it has been processed. They are part of a set of controls that are implemented within information systems to protect data and to ensure that the data conforms to company policies and procedures.
Specifically, output controls related to detecting errors after processing can involve reviewing system-generated reports for anomalies, reconciling output against input data, and conducting follow-up to correct any errors found. However, output controls do not typically address preventing errors before processing, which is more related to input controls. Likewise, output controls are not directly involved in the general ledger adjustment process or in enforcing separation of duties among IT personnel, as these areas involve different types of controls, such as process controls and personnel controls.