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In brief and summary: soft controls like Moral, ethical and religious values, while hard controls is other control such as segregation of duties, & physical control (lock , Safe, etc).
In earlier years Auditors only used to evaluate hard controls but with development of Information Technology and Controls research soft controls evolved. Hard controls based on people and soft controls are based on systems. Hard controls include authorisations, approvals, reconciliations and delegations while soft controls include code of conduct, ethical culture and Integrity. Soft controls are subjective in nature as it is difficult to test them and hard controls are ojective in nature as it is easy to test them.
