What are controls designed to supplement and strengthen primary controls referred to as?

Controls designed to supplement and strengthen primary controls are referred to as compensating controls. These are implemented in situations where primary controls might be insufficient or when there are gaps due to various constraints, such as lack of resources or potential vulnerabilities. Compensating controls provide additional layers of verification and protection, ensuring that risks are adequately managed and that the overall control environment remains effective.

In the context of internal auditing, understanding compensating controls is critical, as it allows auditors to assess the effectiveness of the overall internal control system. They play a crucial role in risk management strategies and are a key consideration when evaluating whether the control objectives are being met effectively, especially in cases where primary controls are not fully operational or effective. This makes compensating controls an essential component of a robust internal control framework.