- *internal control designed to anticipate and block the occurrence of an unwanted event. Compare *corrective control and *detective control.
Auditor's dictionary. 2014.
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corrective control — An *internal control designed to remedy or minimize the damage caused by a breakdown in other internal controls. Compare *detective control and *preventative control … Auditor's dictionary
detective control — An *internal control designed to identify the occurrence of an unwanted event. Compare Corrective control and *preventative control … Auditor's dictionary
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