What is a Detective Control?

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. To be truly effective, an organization needs to follow through on the issues found by its detective controls on an ongoing basis.

Examples of Detective Controls

An example of a detective control is a physical inventory count, which can spot instances in which the actual inventory is lower than what is stated in the accounting records. Another example is a bank reconciliation, which can detect unexpected withdrawals from a bank account.

Detective Controls vs. Preventive Controls

A detective control is considered to be less robust than a preventive control, since a preventive control keeps losses from ever occurring, while a detective control may result in initial losses before corrective changes can be implemented. Nonetheless, a robust system of controls should contain both detective and preventive controls.