Narrate the Preventative Controls and Detective Controls to handle IT related issues and risks in Banks.

Answer 5(b) Preventative Controls and Detective Controls Preventative Controls: This type of control stops errors or irregularities. Preventative controls are designed to keep errors or irregularities from occurring in the first place. They are built into internal control systems and require a major effort in the initial design and implementation stages. Good design/screen layout reduces or stops the errors at the time of coding data or entering data from source document. Detective Controls: Detective controls are practices, procedures and tool that are intended to uncover the existence of errors, inaccuracies, fraud that has already occurred. Identification of errors or irregularities happens after they occur. For example: An input validation program identifies data input errors.