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Definitions and Terminology
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Z Preventive controlAn internal control that is used to prevent undesirable events, errors and other occurrences that an organisation has determined could have a negative material effect on a process or end product source: COBIT 4.0 A control that helps prevent the occurrence of a risk. A preventive control is more desirable than a detective control. source: Champlain, Auditing Information Systems:2003
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