Corrective controls are designed to:

Corrective controls are specifically designed to address and rectify errors or irregularities that may have been identified within a system or process. These controls come into play after an issue has been detected, allowing an organization to implement measures that will mitigate the impact of the error and prevent it from recurring in the future. For example, if an internal audit reveals discrepancies in financial reporting, corrective controls might involve adjusting accounting procedures or retraining staff to ensure compliance with established standards.

In contrast, the other choices focus on different types of controls. Preventative controls aim to stop fraud before it occurs, while detective controls are concerned with identifying risks and issues as they happen. Establishing operational standards relates to creating guidelines for normal operations but does not specifically involve the correction of identified errors or issues. Thus, the primary purpose of corrective controls is to remediate issues after they have been identified, making them essential for maintaining the integrity of an organization's processes and systems.