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Question 650 - IIA-CIA-Part1 discussion

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Which of the following is a detective control?

A.

An organization requires certain employees who occupy sensitive positions to sign attestation to the code of conduct on an annual basis.

Answers
A.

An organization requires certain employees who occupy sensitive positions to sign attestation to the code of conduct on an annual basis.

B.

A compliance specialist carries out quarterly reviews of an organization's compliance with regulatory requirements.

Answers
B.

A compliance specialist carries out quarterly reviews of an organization's compliance with regulatory requirements.

C.

A front desk officer in an organization requires that visitors are identified by the host before access is granted.

Answers
C.

A front desk officer in an organization requires that visitors are identified by the host before access is granted.

D.

An internal audit activity deploys audit management policies and procedures for team members.

Answers
D.

An internal audit activity deploys audit management policies and procedures for team members.

Suggested answer: B

Explanation:

A detective control is designed to identify and correct errors or irregularities that have occurred. A compliance specialist conducting quarterly reviews fits this definition as it involves monitoring and detecting non-compliance issues after they have occurred, allowing for corrective actions to be taken.

Reference:

COSO Internal Control Framework and the IIA's guidance on types of controls.

asked 03/11/2024
Ramesh Kumar Patel
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