Certified Government Auditing Professional (CGAP) Practice Exam

Supervisory review functions as a detective control within the framework established by the Institute of Internal Auditors (IIA). Detective controls are designed to identify and reveal errors or violations after they have occurred. In this context, supervisory reviews serve the purpose of evaluating compliance with audit standards by examining the work already completed. This allows for the identification of any lapses or deviations from established protocols, enabling corrective action to be taken afterward.

Detective controls are key to a comprehensive internal audit process as they help ensure that any issues that may arise are promptly identified and addressed. Although they do not prevent issues from occurring in the first place—like preventative controls—detective controls are instrumental in maintaining accountability and adherence to required standards. Understanding the role of supervisory review as a detective control can help auditors effectively manage the quality and reliability of the auditing process.