preventative vs detective controls
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7 internal control objectivesit-dependent manual control vs manual control
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manual or automated controls. Remember, the objective is to prevent problems from materializing, or, if unsuccessful, to detect the problems as soon as Preventative controls: Designed to keep errors or irregularities from occurring in the first place. · Detective Controls: Designed to detect errors and Preventative controls protect the university by helping to identify and address Compared to manual controls, automated controls are generally moreWith perfect preventative controls, we wouldn't need detective or responsive controls, because there would be no loss events to detect or respond to. Example: Internal controls are detective, corrective, or preventive by nature. Detective controls are designed to detect errors or irregularities that may have occurred.
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