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Topic: Business
Number of pages / Number of words: 7 / 1755
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It is important to distinguish between the different classifications of control. Preventive controls are used to avoid undesirable events. Preventive controls address potential problems that have not yet occurred. While preventive controls are intended to proactively avoid undesirable events, detective controls identify events after they have occurred...


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Preventive controls address potential problems that have not yet occurred. While preventive controls are intended to proactively avoid undesirable events, detective controls identify events after they have occurred. Corrective control “takes effect after the undesirable event has occurred and attempts to reverse the error or correct the mistake,” (ISCPA, 2002)...


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