Which of the following is an example of a directive control?
A.
Segregation of duties.
B.
Exception reports.
C.
Training programs.
D.
Supervisory review.
The Answer Is:
C
This question includes an explanation.
Explanation:
Training programs are an example of directive controls as they are designed to direct staff behaviors towards compliance with organizational policies and procedures. Directive controls guide or mandate specific behaviors to achieve desired outcomes, unlike preventive controls like segregation of duties, or detective controls like exception reports and supervisory review.
Internal control frameworks and definitions commonly used in internal auditing practices.
IIA-CIA-Part1 PDF/Engine
Printable Format
Value of Money
100% Pass Assurance
Verified Answers
Researched by Industry Experts
Based on Real Exams Scenarios
100% Real Questions
Get 65% Discount on All Products,
Use Coupon: "ac4s65"