At the end of each business day, a business-critical application generates a report of financial transactions greater than a certain value, and an employee then checks these transactions for errors. W

A deterrent control aims to discourage undesirable acts from occurring in the first place, such as security warnings or policies.

A preventive control stops errors or unauthorized actions from happening, such as input validation or segregation of duties, before the transaction is finalized.

A corrective control aims to reverse the impact of an error once it has been detected, for example, by restoring data from backups or fixing a corrupted record, which happens after detection.

A detective control is designed to identify and report errors, omissions, or unauthorized transactions that have already happened. In this case, the control generates a report of specific transactions (greater than a certain value) after they are processed, and an employee then checks for errors, aiming to discover issues rather than prevent them upfront.