Why are preventative controls generally preferred to detective controls?
A. Because preventive controls promote doing the right thing in the first place, and lessen the need for corrective action.
B. Because preventive controls are more sensitive and identify more exceptions than detective controls.
C. Because preventive controls include output procedures, which cover the full range of possible reviews, reconciliations and analysis.
D. Because preventive controls identify exceptions after-the-fact, allowing them to be used after the entire review is complete and therefore finding exceptions that detective controls may have missed.
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