Certified Internal Auditor (CIA) Part 1: Business Acumen — Question 67
Which of the following is a detective control?
Answer options
- A. An organization requires certain employees who occupy sensitive positions to sign attestation to the code of conduct on an annual basis.
- B. A compliance specialist carries out quarterly reviews of an organization's compliance with regulatory requirements.
- C. A front desk officer in an organization requires that visitors are identified by the host before access is granted.
- D. An internal audit activity deploys audit management policies and procedures for team members.
Correct answer: B
Explanation
The correct answer, B, is a detective control because it involves actively monitoring and reviewing compliance with regulations to identify any issues. Options A and C are preventive controls as they aim to stop issues before they occur, while D is more about governance rather than detection.