What does a directive internal control aim to do?

A directive internal control primarily aims to advise on procedures and guidelines. This type of control provides clear instructions for employees and management within an organization on how to perform tasks, adhere to regulatory requirements, and maintain compliance with established policies. By offering guidance, directive controls help ensure that processes are followed correctly and are aligned with the organization's goals and regulations.

Through well-defined procedures, employees can reduce the risk of errors, enhance efficiency, and promote consistency in operations. This proactive guidance is essential for fostering a culture of compliance, as it empowers employees to make informed decisions and understand the importance of their roles in maintaining regulatory standards.

Identifying problems, preventing actions, or taking corrective measures are important functions in compliance and risk management, but they fall under different categories of internal controls. Directive internal controls specifically focus on providing the necessary information and guidelines to help employees navigate their responsibilities effectively.