10.12
From Corrective Action Plan AZ
Control Activities
Principle 10 - Design Control Activities
Attribute 10.12 - Management designs an appropriate mix of preventive and detective control activities to mitigate risks to an acceptable level, prioritizing preventive control activities where appropriate. When designing control activities, management first considers preventive control activities, as they generally offer the most cost-efficient use of resources and are generally effective at mitigating fraud and improper payment risks. Management next considers detective control activities and may design both preventive and detective control activities when necessary to mitigate a particular risk.
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