Which of the following internal control types detects issues after they have occurred?

Detective controls are designed specifically to identify and report issues or irregularities after they have occurred. Their primary purpose is to uncover problems that existing preventative controls failed to address. This can include processes such as audits, reconciliations, and monitoring systems that alert management to any discrepancies or errors in financial reporting, compliance, or operational effectiveness.

By employing detective controls, organizations can gain insights into whether their processes are functioning correctly and identify areas for improvement. They play a crucial role in the internal control framework by providing feedback and assurance about the effectiveness of other controls, thereby enhancing the overall risk management strategy.