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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