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

Which of the following is an example of a directive control?
A . Segregation of duties.
B . Exception reports.
C . Training programs.
D . Supervisory review.

View Answer

Answer: C

Explanation:

Training programs are an example of directive controls as they are designed to direct staff behaviors towards compliance with organizational policies and procedures. Directive controls guide or mandate specific behaviors to achieve desired outcomes, unlike preventive controls like segregation of duties, or detective controls like exception reports and supervisory review.

Reference: Internal control frameworks and definitions commonly used in internal auditing practices.