CAF-8 · Chapter 5 · Question 5 of 10
Which of the following internal controls is inherently 'Detective' rather than 'Preventive'?
Test yourself: pick an answer
Reveal answer & explanation
Correct answer: C) Preparing a monthly bank reconciliation to find unrecorded bank charges.
Explanation
Detective controls, like reconciliations and post-event reviews, are designed to discover errors or fraud *after* they have occurred, whereas preventive controls block them from happening initially.
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