星空传媒

Preventative and Detective Controls

Preventative Controls: You will recall that internal controls are actions taken to make sure the right things happen and the wrong things don't. There are two types of internal controls: preventative controls and detective controls.

Preventative controls are designed to keep errors or irregularities from occurring in the first place. They are built into internal control systems and require a major effort in the initial design and implementation stages. However, preventative controls do not require significant ongoing investments.

Detective Controls: Detective controls are designed to detect errors and irregularities, which have already occurred and to assure their prompt correction. These controls represent a continuous operating expense and are often costly, but necessary. Detective controls supply the means with which to correct data errors, modify controls or recover missing assets.

禄&苍产蝉辫;Basic Definition
禄&苍产蝉辫;Internal Control 星空传媒
禄&苍产蝉辫;Internal Control Foundations
禄&苍产蝉辫;Segmentation
禄&苍产蝉辫;Risk Assessment
禄&苍产蝉辫;Preventative and Detective Controls
禄&苍产蝉辫;Internal Control Standards
禄&苍产蝉辫;Who's Responsible and For What?
禄&苍产蝉辫;Training
禄&苍产蝉辫;Summary
禄&苍产蝉辫;Related Informational References