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Definitions and Terminology
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Z Detective controlA control that is used to identify events (undesirable or desired), errors and other occurrences that an enterprise has determined to have a material effect on a process or end product source: COBIT 4.0 A control that helps identify the occurrence of a risk. A detective control is less desirable than a preventive control. source: Champlain, Auditing Information Systems:2003
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