Directive controls are designed to encourage desired behavior or outcomes.
Option A: Segregation of duties is a preventive control, not a directive control.
Option B: Exception reports are detective controls.
Option D: Supervisory review is also a preventive or detective control.
Option C: Training programs are directive controls as they guide employees on the correct procedures and practices to follow.
Contribute your Thoughts:
Chosen Answer:
This is a voting comment (?). You can switch to a simple comment. It is better to Upvote an existing comment if you don't have anything to add.
Submit