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Controls that are designed to provide management with assurance of the realization of specified minimum gross margins on sales are:

A. Preventive B. Output Controls C. Directive Controls D. Detective Controls

Sales Order Processing Sales Targets Accounts Receivable Internal Controls
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Question added by Roy Aviles , Senior Accountant , Bab Ishtar Group WLL
Date Posted: 2015/01/17
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Mir Mujtaba Ali
by Mir Mujtaba Ali , Internal Audit Manager , Confidential

C. Directive Controls

Mohammed Hussain Shah
by Mohammed Hussain Shah , Finance Manager , Al-Naba Contracting Co. Ltd

The correct answer is C.

Since this sort of control aims at achieving the desired results it can very well be classified under directive control. 

Roy Aviles
by Roy Aviles , Senior Accountant , Bab Ishtar Group WLL

c

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