Which of the following control types would be BEST to use in

Which of the following control types would be best to use in - CompTIA Security+ SY0-701

Question

Which of the following control types would be BEST to use in an accounting department to reduce losses from fraudulent transactions?

Answers

Recovery
Deterrent
correct

Detective
Corrective

Explanation

Correct Answer: C. Detective

Detective controls are the best choice for identifying fraudulent transactions in the accounting department. These controls are designed to monitor and detect errors, irregularities, or unauthorized actions so that corrective actions can be taken.

Why detective controls are suitable:
- They include measures like audits, transaction monitoring, reconciliations, and automated alerts for suspicious activity.
- These controls enable the organization to identify fraud promptly, reducing potential losses and allowing swift corrective action.
- Examples in accounting include fraud detection software, account activity monitoring, and anomaly detection.

Why the Other Options Are Incorrect:

Recovery:

Recovery controls are focused on restoring systems, data, or operations after an incident has occurred. While important for responding to losses, they do not prevent or detect fraudulent transactions.

Deterrent:

Deterrent controls are aimed at discouraging potential fraudsters from committing fraud (e.g., visible monitoring systems or strict penalties). While they help prevent fraud, they do not actively detect fraudulent transactions.

Corrective:

Corrective controls are designed to fix issues or mitigate damage after a problem has been detected. They do not proactively identify fraudulent transactions, which is the focus of detective controls.

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