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What is PDC Model: Preventive, Detective, Corrective Controls about?

The document describes a Preventive-Detective-Corrective (PDC) internal control model consisting of three levels: 1) Preventive controls aim to reduce errors and fraud by enforcing compliance with procedures. Examples include source document design. 2) Detective controls identify errors that bypass preventive controls by comparing data to standards. An example is recalculating totals. 3) Corrective controls reverse the effects of detected errors, but determining the appropriate action may not be obvious

Author

sibudit

Language

EN