Which of the following categories of control activities is NOT considered a preventative control?

Question

Quizplus · Accepted Answer

Independent checks on performance are considered a detective control, as they are designed to identify errors or anomalies after they have occurred, rather than preventing them from occurring in the first place. Preventative controls include physical control over assets and records, adequate segregation of duties, and proper procedures for authorization.

Which of the Following Categories of Control Activities Is NOT