Achieving the Right Mix of Preventive and Detective Controls

Published On:
July 15, 2025
Authored By:
APQC
Public Content:
View Now

To guard against fraud and theft finance leaders employ two broad forms of controls: preventative and detective. This article discusses how to use the metric “Percentage of Primary Controls that are Detective in Nature” to evaluate if your organization has the right mix and what the right mix looks like.

Also found in Financial Management Metrics of the Month
Type:
Articles
Topics:
Finance and Accounting, Auditing, Internal controls

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