Detective actions and controls play a critical role in identifying events that affect progress toward objectives, whether they are positive or negative.

Role of Detective Controls:

Monitor performance indicators to detect deviations from expected outcomes.

Identify trends, anomalies, or incidents that help or hinder progress.

Contribution to Performance Management:

Provides insights into areas requiring attention or adjustment.

Enhances decision-making by offering real-time data on organizational progress.

Why Other Options Are Incorrect:

A: Detective controls focus on monitoring, not investigative capabilities.

B: While they detect unfavorable events, correction is a separate function (corrective controls).

D: Promoting favorable events is a proactive control function, not detective.

COSO ERM Framework: Discusses the use of detective controls in monitoring performance.

OCEG GRC Capability Model: Highlights the role of detective actions in identifying performance deviations.