Respuesta :
Internal controls are used to protect the assets of the company internally, generally by preventing manipulation, false accounting or in general fraudulent activities of the employees.
Preventative controls are those controls which are set in place to prevent overall fraudulent attempts or to minimize the chances of dishonest efforts from being happen in any organization.
Example is when the fraud is prevented when two or more employees in a company are performing accounting tasks.
A layered approach of overall security including both the preventive as well as internal controls constitutes a defense in depth strategy.
Security controls are tested and verified through the defense in depth strategy.
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