Susan Struthers will be reviewing those controls that stop fraud or errors from occurring. This is an example of a review of
A) detective controls.
B) preventive controls.
C) entity-level controls.
D) transaction-level controls.

Question

Quizplus · Accepted Answer

Preventive controls are designed to prevent fraud or errors from occurring in the first place. Susan Struthers is reviewing controls that fulfill this purpose, which makes them preventive controls. Detective controls, on the other hand, are designed to identify fraud or errors after they have occurred, while entity-level and transaction-level controls are broader categories that can include both preventive and detective controls.

Susan Struthers Will Be Reviewing Those Controls That Stop Fraud