Detective controls are designed to identify and detect errors or fraud after they have occurred. Receipts for employee expenses serve as a detective control by providing evidence of transactions, enabling verification and review of expenses to identify any fraudulent or unauthorized activities. Awareness of prior incidents of fraud (Option A) is more of a preventive control, contractor non-disclosure agreements (Option B) are preventive controls to mitigate risks of information leakage, and verification of currency exchange rates (Option C) is more of a transaction control. References: IIA Glossary - Detective Controls, COSO Framework
IIA-CIA-Part2-KR 문제 287
다음 중 즉각적인 단기 유동성을 측정하는 것은 무엇입니까?
정답: C
* Current ratio (A) measures general liquidity (Current Assets ÷ Current Liabilities). * Quick ratio (C) (Quick Assets ÷ Current Liabilities) excludes inventory and prepaid expenses, giving a more immediate liquidity measure. * Profit margin (B) measures profitability, and times interest earned (D) measures solvency. Thus, the best measure of immediate liquidity is the quick ratio (C).
