Insert the appropriate code (Dir, P, Det or C after each example below. Another way to classify

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Insert the appropriate code (Dir, P, Det or C after each example below.

Another way to classify controls is to break them down into: Directive (Dir), Preventive

(P), Detective (Det) and Corrective (C):

a. Fire alarms

b. Staff awareness training where the importance of guarding against fire

c. Fire appliances and fire extinguishes

d. Banning unauthorized electrical appliances

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The Internal Auditing Handbook

ISBN: 9780470518717

3rd Edition

Authors: K. H. Spencer Pickett

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