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Commercial Pilot Licence (CPAER) – Canada · Question

Which of the following would be considered a detective internal control?

A review of monthly bank reconciliations by a supervisor is a detective control. It is designed to identify errors or irregularities that have already occurred,

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Question: Which of the following would be considered a detective internal control?

Answer options: ✅ Review of monthly bank reconciliations by a supervisor.

  • Approval of invoices before payment.
  • Physical access controls to inventory storage.
  • Requiring two signatures for cheques over a certain amount.

Correct answer: Review of monthly bank reconciliations by a supervisor.

Explanation: A review of monthly bank reconciliations by a supervisor is a detective control. It is designed to identify errors or irregularities that have already occurred, in contrast to preventative controls that aim to stop them from happening in the first place.

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