Final answer:
Systems development is not a general control.
Step-by-step explanation:
The answer to the question, 'Which of the following is not a general control?' is B) systems development. General controls are typically used to provide overall security and control for an organization's IT infrastructure. They include controls such as separation of IT duties, processing controls, and hardware controls. Systems development, on the other hand, is a specific process that involves creating, testing, and implementing software applications. It is not considered a general control.