Detective Controls

Controls designed to identify errors, irregularities, or adverse events that have already occurred. Detective controls help organizations identify when risks have materialized so that corrective action can be taken. Examples include exception reports, reconciliations, physical inventories, and compliance reviews. Within RBPM, detective controls are an important complement to preventive controls, providing a second line of defense in the risk management framework. Effective detective controls enable timely detection of risk events and limit their potential impact on strategic objectives.