What is a key objective of preventive controls in an organization?

The key objective of preventive controls in an organization is to prevent risks from occurring. These controls are specifically designed to mitigate potential risks before they can materialize into actual problems. By implementing preventive measures, an organization can ensure that processes are in place to avoid incidents such as fraud, errors, or compliance issues.

For example, preventive controls may include access restrictions to critical systems, regular training programs for employees, and established policies for data management. The purpose of these controls is to proactively address and minimize risks, thereby safeguarding the organization’s assets and ensuring operational efficiency.

In contrast, options related to managing workforce productivity, identifying errors after they occur, or measuring audit effectiveness focus on different aspects of organizational performance and risk management that do not align with the primary goal of preventive controls. These aspects may occur in later stages or involve corrective actions rather than prevention.