Why Are Preventative Controls Generally Preferred to Detective Controls

question 257

Multiple Choice

Why are preventative controls generally preferred to detective controls?

• A) Because preventive controls promote doing the right thing in the first place, and lessen the need for corrective action.
• B) Because preventive controls are more sensitive and identify more exceptions than detective controls.
• C) Because preventive controls include output procedures, which cover the full range of possible reviews, reconciliations and analysis.
• D) Because preventive controls identify exceptions after-the-fact, allowing them to be used after the entire review is complete and therefore finding exceptions that detective controls may have missed.

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Definitions:

Ranking

Ranking is the act of ordering or classifying entities based on criteria or performance, often used for comparison or competitive purposes.

Forced Distribution

A performance evaluation method where employee evaluations are distributed along a bell curve, forcing a ranking of employees into categories.

Performance Management

The comprehensive approach of setting objectives, assessing progress, and providing ongoing feedback to ensure that employees meet their career goals and organizational needs.

Measurable Performance Goals

Measurable performance goals are specific, quantifiable objectives set for employees or teams to achieve within a set timeframe.