What is not a purpose of detective process controls?

What is not a purpose of detective process controls?

• A. Identifying fraud
• B. Monitoring compliance
• C. Preventing errors
• D. Measuring performance

Answer: (C)

Detective process controls are designed to identify issues after they have occurred. This includes recognizing fraud, ensuring compliance with established procedures, and measuring performance against set standards. The key characteristic of detective controls is their focus on identifying problems rather than preventing them. Preventing errors is distinctly different and relates to preventive controls, which aim to stop mistakes or fraudulent activities before they happen. Preventive controls can include system design, employee training, and regular audits that help mitigate risk ahead of time, thus avoiding the need for any detective measures. Therefore, "preventing errors" does not align with the primary functions of detective process controls.

Detective process controls are designed to identify issues after they have occurred. This includes recognizing fraud, ensuring compliance with established procedures, and measuring performance against set standards. The key characteristic of detective controls is their focus on identifying problems rather than preventing them.

Preventing errors is distinctly different and relates to preventive controls, which aim to stop mistakes or fraudulent activities before they happen. Preventive controls can include system design, employee training, and regular audits that help mitigate risk ahead of time, thus avoiding the need for any detective measures. Therefore, "preventing errors" does not align with the primary functions of detective process controls.