Why are preventative controls generally preferred to detective controls?
A . Because preventive controls promote doing the right thing in the first place, and lessen the need for corrective action.
B . Because preventive controls are more sensitive and identify more exceptions than detective controls.
C . Because preventive controls include output procedures, which cover the full range of possible reviews, reconciliations and analysis.
D . Because preventive controls identify exceptions after-the-fact, allowing them to be used after the entire review is complete and therefore finding exceptions that detective controls may have missed.
Answer: A
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