Explanation:
Preventive controls are one of the four types of controls classified by the Institute of Internal Auditors (IIA). The other three types are detective controls, corrective controls, and directive controls. Key controls, manual controls, and automated controls are other classifications of controls based on their nature and design, but they do not specifically fall under the four-type classification used by the IIA.
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Q.5077 Among the four ways to address risk, treatment is the most common risk response, which involves risk mitigation through various control plans. Controls can be of different classes. In this chapter, however, we have adopted the classification used by the Institute of Internal Auditors. Which of the following types of control fall under this classification?
A
Preventive controls
B
Key controls
C
Manual controls
D
Automated controls