Certified Internal Auditor (CIA) Part 1: Business Acumen — Question 159

During the audit of taxation processes in the organization internal auditors have verified that all employees of the finance department received training on taxation guidelines. The training is mandatory and is automatically assigned via email invitation to all new employees in the department. Which type of controls have the auditors tested?

Answer options

• A. Directive.
• B. Preventive.
• C. Detective.
• D. Automatic.

Correct answer: B

Explanation

The correct answer is B, as preventive controls are designed to stop issues before they occur, which is what the mandatory training aims to achieve. Option A, directive controls, focus on guiding behavior rather than preventing issues, while C, detective controls, are intended to identify problems after they happen. Option D is not a recognized control type in this context.