1.Controls can be classified according to the function they are intended to perform: for example, to discover the occurrence of an unwanted event (detective), to avoid the occurrence of an unwanted event(preventive), or to ensure the occurrence of a desirable event( directive).Which of the following is a directive control?

AMonthly bank statement reconciliations.

Bdual signatures on all disbursements over a specific dollar amount.

Crecording every transaction on the day it occurs

DRequiring all members of the internal auditing department to be CIAS.

AnoMonthly bank statement reconciliation is a detective control. The events under scrutiny have already occurred.

BnoDual signatures on all disbursements over a specific dollar amount is a preventive control. The control is designed to deter an undesirable event.

CnoRecording every transaction on the day it occurs is a preventive control.

DyesRequiring all members of the internal auditing department to be CIAs is a directive control. The control is designed to encourage a desirable event to occur, i.e. .to enhance the professionalism and level of expertise of the internal auditing department.