CompTIA CySA+ (CS0-002) — Question 20

A small business does not have enough staff in the accounting department to segregate duties. The comptroller writes the checks for the business and reconciles them against the ledger. To ensure there is no fraud occurring, the business conducts quarterly reviews in which a different officer in the business compares all the cleared checks against the ledger. Which of the following BEST describes this type of control?

Answer options

• A. Deterrent
• B. Preventive
• C. Compensating
• D. Detective

Correct answer: D

Explanation

The correct answer is D, as the quarterly reviews by a different officer serve to detect any discrepancies or fraudulent activities after they have occurred. Options A and B are incorrect because they refer to controls that aim to prevent fraud before it happens, while C is not applicable since compensating controls are used to mitigate risk when primary controls are not present.