Chapter 4: Everyday Internal Controls - Detective Controls

Here are some examples of common detective controls.

Detective Controls

image of vehicle check engine panel with check engine light on

The check engine light on a car's dash lets you know when there are mechanical problems. The "Out of Paper" message on the copy machine tells you when it's empty.

images of receipt for purchase

If you think you've been overcharged, you compare the price tag on your new shirt to your receipt. To verify accounting reports you conduct a quarterly audit.

Detective controls search for and identify errors after they have occurred. Detective controls can also be used to tell you when your preventive controls are not working.

Consider This!

Some control systems can have both preventive and detective attributes. Take, for example, a home security system. The notice on your doors that the house has a security system deters break-ins, and the alarm alerts police if someone does enter. In both instances, the security system is controlling risk, which is what is important.