Duties in a purchasing system are segregated and performed by different people. One person orders the goods, another person receives the goods, and another pays for the goods. This is an example of which of the following controls?

Comprehensive and Detailed Step-by-Step Explanation: Reference to Internal Controls: Preventive controls are designed to prevent errors, fraud, or irregularities before they occur by ensuring that processes and activities are performed correctly from the start. Standard 2130 - Control: Internal auditors assess the design and effectiveness of controls to prevent risks from materializing. Reasoning:
Option A is correct because segregation of duties (ordering, receiving, and paying) is a preventive control, as it prevents a single person from having the authority to initiate, authorize, and complete a transaction, reducing the risk of fraud or errors.
Option B (Directive) would focus on guiding behavior, such as setting policies or expectations.
Option C (Detective) refers to controls that identify and detect errors after they occur, such as audits or reviews. Impact of Segregation of Duties: By ensuring duties are segregated, organizations minimize the risk of fraudulent activities and errors, thus acting as a preventive measure.