IIA IIA-CIA-Part2 Question Answer
Which of the following is an example of a directive control?
Segregation of duties
Exception reports
Training programs,
Supervisory review.
Directive controls are designed to encourage desired behavior or outcomes.
Option A: Segregation of duties is a preventive control, not a directive control.
Option B: Exception reports are detective controls.
Option D: Supervisory review is also a preventive or detective control.
Option C: Training programs are directive controls as they guide employees on the correct procedures and practices to follow.
TESTED 18 Dec 2025
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