Which type of control is designed to prevent errors before they occur in the PDC framework?

• A. Detective
• B. Preventive
• C. Corrective
• D. Monitoring

Answer: (B)

Preventive controls aim to stop errors before they occur. In the PDC framework—the trio of Preventive, Detective, and Corrective—the preventive component focuses on stopping mistakes or fraud at the source by enforcing rules and safeguards. This includes things like strong access controls and authorization, input validation, data integrity checks, and separation of duties. By addressing issues upfront, these controls reduce the chance that incorrect or inappropriate actions get through. Detective controls, in contrast, look for problems after they happen (like reconciliations and audits), corrective controls fix issues after detection, and monitoring is ongoing oversight to verify that controls continue to operate effectively. So preventing errors before they occur is the hallmark of preventive controls.