Final answer:
The question's reference to making internal attributions for successes and external ones for failures relates to self-serving bias, not to internal control categories within an organization. Self-serving bias is studied under attribution theory, which focuses on locus of control, stability, and controllability of events and their outcomes.
Step-by-step explanation:
Internal control in an organization pertains to the processes and practices that help in achieving objectives across three main categories. However, the statement about making internal attributions for successes and making external attributions for failures is not an example of an internal control category but rather an example of self-serving bias.
Self-serving bias is understood through the lens of attribution theory. Attribution theory includes three dimensions, namely locus of control, stability, and controllability. The locus of control can be internal (believing outcomes are the result of one's own actions) or external (believing outcomes result from external forces). Stability refers to whether the causes of an event are perceived as consistent over time, and controllability refers to the belief whether one has power over the causes.