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Preventive vs. Detective Controls

Preventive and detective controls serve different purposes. Strong control design is about balancing both around the actual risk.

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Preventive vs. Detective Controls

Strong control design is not about choosing prevention or detection. It is about placing the right controls around the risk.

The Inside Assurance lens

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Use these questions to connect the resource to your own business context.

01 / Business question

What could prevent the objective from being achieved?

02 / Inside the process

How does the control respond to that failure?

03 / Risk & evidence

What evidence shows its design and actual operation?

04 / Practical application

Who owns exceptions, escalation and corrective action?

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Sources & related guidance

References & context.

COSO — Internal Control–Integrated Framework

Use the framework and jurisdiction applicable to your work. Original examples and templates do not imply endorsement by the referenced organisations.

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