It is the first line of defense in the control structureSelect one:a.accounting controlb.detective controlc.corrective controld.preventive contro

To determine the correct answer to this question, let’s first break down the concepts involved.

1. Understanding Control Types

a. Accounting Control: These are controls that ensure accuracy and reliability in financial reporting. They help prevent inaccuracies in accounting records.

b. Detective Control: These controls are designed to identify and detect errors or irregularities after they have occurred. They help in discovering problems but do not prevent them.

c. Corrective Control: These are measures put in place to correct issues that have been detected. They aim to rectify problems and minimize their impact.

d. Preventive Control: These are proactive controls intended to prevent errors or irregularities from occurring in the first place. They serve as the first line of defense against potential issues.

2. Identification of the First Line of Defense

In a control structure, the first line of defense refers to measures that prevent problems before they occur. Therefore, preventive controls are essential as they aim to stop issues from happening initially.

Conclusion

Considering the definitions and the nature of each type of control:

• The correct answer is: d. preventive control.

Preventive controls function as the first barrier in a control framework, working to mitigate risks before they manifest.