What is the primary focus of preventive controls?

The primary focus of preventive controls is to prevent errors or fraud before they occur. Preventive controls are proactive measures designed to mitigate risks and ensure that potential issues are identified and addressed before they lead to a loss or negative impact. By implementing these controls, organizations aim to stop fraudulent activities and errors at the source, reducing the likelihood of unauthorized transactions, data breaches, or operational failures.

In contrast, identifying issues after they occur is more aligned with detective controls, which focus on recognizing problems once they have already happened. Guiding personnel during new processes relates more to training and standard operating procedures rather than preventive measures. Ensuring compliance with final decisions pertains to corrective or administrative controls, which address what should happen after a decision has been made. Thus, the emphasis on preventing errors or fraud before they happen signifies the core objective of preventive controls.