Detective controls are intended to:

Detective controls are specifically designed to identify and uncover errors or fraud that has already occurred within an organization. Their primary function is to monitor activities and transactions in order to reveal discrepancies, unauthorized actions, or other irregularities that may indicate problems.

This focus on detection is crucial in the context of internal auditing and risk management, as it allows organizations to respond to issues after they have been identified, which can mitigate potential damages and inform future preventive measures. For instance, an example of a detective control could involve regular transaction audits or monitoring systems that flag unusual account activity, thus enabling prompt action.

In contrast, other options reflect different types of controls or functions. For example, establishing compliance with regulatory requirements is related to ensuring that the organization adheres to specific laws and guidelines, which is more aligned with preventative or directive controls. Preventing incidents before they happen denotes proactive measures, while providing corrective measures implies actions taken after an issue is identified, both of which are not the primary role of detective controls.