Exam IIA-CIA-Part2 topic 4 question 86 discussion

Actual exam question from IIA's IIA-CIA-Part2

Question #: 86
Topic #: 4

An internal auditor is conducting an assessment of the organization's fraud controls. Which of the following would not be considered a preventive control?
1. Daily report that identifies unsuccessful system log-in attempts.
2. Weekly management communication with tips on identifying possible fraud.
3. E-mail alert sent to management for checks issued over $100,000.00.
4. New hire training to explain fraud and employee misconduct.

A. 1 and 2 only
B. 1 and 3 only
C. 2 and 4 only
D. 3 and 4 only

Show Suggested Answer

Suggested Answer: B 🗳️

by KonradK at Sept. 21, 2021, 5:42 p.m.

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Amer105

10 months, 2 weeks ago

preventive control is the control the identity possibility of fraud before it is happens 1 @ 3 it is detective control which is mentioned after the fact

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KonradK

10 months, 4 weeks ago

Daily report that identifies unsuccessful system log-in attempts. - How this is a preventive control is report is generated after the log-ing. What with successful which would result in fraud act.

upvoted 1 times

chachae

10 months, 2 weeks ago

The question is "not" to be considered as preventive control.

upvoted 1 times

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