Question

Control activities can be grouped as preventive controls and detective controls. Which of the following is a detective control? a. System of authorizations b. Segregation of duties c. Independent checks d. Physical safeguards

Answer 1

Answer:c. Independent checks

Explanation:Detective control refers to how the company internally ensures that it caries out some control whi h will detect issues that may be happening within its process. The purpose of detective control is to ensure that things like fraud are eliminated and legal compliance is maintained.

Independent check for example would be a supervisor checking how accurate is the retail clerk's cash drawer so it basically checking individual work done by employees.

Answer 2

Answer:

C

Explanation:

Detective control refers to a type of internal control intended to find problems within a company's processes. Detective control may be utilized for many different goals, such as quality control, fraud prevention, and legal compliance.

Independent checks

Independent checks are usually detective controls that provide early fraud detection opportunities. A control system that meets these requirements provides reasonable assurance that the goals and objectives of the organization will be met and that fraud will be reduced Independent checks  are carried out to help ensure reliability of accounting information and the efficiency of operations.