A detective control is a type of internal control that seeks to uncover problems in a company's processes once they have occurred. Examples of detective controls include physical inventory checks, reviews of account reports and reconciliations, as well as assessments of current controls.

What is an example of detective controls?

Some examples of detective controls are internal audits, reviews, reconciliations, financial reporting, financial statements, and physical inventories.

What is a detective control in risk management?

A detective control is designed to locate problems after they have occurred. Once problems have been detected, management can take steps to mitigate the risk that they will occur again in the future, usually by altering the underlying process.