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| Topic: |
Business
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| Number of pages / Number of words: |
4 / 910 |
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Preventive controls are the ones that are proactive and include written policies and procedures, approvals, limits to authority and supporting documentation. Detective controls, on the other hand, do not prevent undesirable acts but help detect them. These controls include reconciliations, verifications, and reviews...
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This is accomplished by ongoing monitoring activities and frequent evaluations of the internal controls which help detect existent deficiencies.
There are a variety of internal control techniques that organizations can implement. Implementing segregation of duties to make sure that no one in the organization has control over all aspects of any financial transaction is imperative...
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