CFE – Fraud Prevention and Deterrence — Question 72

Which of the following choices is an example of a detective anti-fraud control?

Answer options

• A. Independent reconciliations
• B. Hiring policies and procedures
• C. Separation of duties
• D. Fraud awareness training

Correct answer: A

Explanation

Independent reconciliations are designed to detect discrepancies and ensure that transactions are accurately recorded, making it a detective anti-fraud control. The other options, such as hiring policies, separation of duties, and fraud awareness training, are preventive controls that aim to inhibit fraud before it occurs rather than detect it after the fact.