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Exam IIA-CIA-Part2 topic 4 question 86 discussion

Actual exam question from IIA's IIA-CIA-Part2
Question #: 86
Topic #: 4
[All IIA-CIA-Part2 Questions]

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
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Suggested Answer: B 🗳️

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Amer105
4 months 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
upvoted 1 times
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KonradK
4 months, 1 week 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
3 months, 3 weeks ago
The question is "not" to be considered as preventive control.
upvoted 1 times
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