Which of the following is an example of a detective control?

Which of the following is an example of a detective control?
A . Automatic shut-off valve.
B . Auto-correct software functionality.
C . Confirmation with suppliers and vendors.
D . Safety instructions.

View Answer

Answer: C

Explanation:

An example of a detective control is confirmation with suppliers and vendors. This control involves verifying transactions after they occur to ensure accuracy and authenticity, helping to detect errors or fraud in the organization’s operations with external parties.

Reference: Internal control concepts and definitions from authoritative sources like the Committee of Sponsoring Organizations of the Treadway Commission (COSO).