Certified Management Accountant Practice Exam 2025 - Free CMA Practice Questions and Study Guide

The aim of directive controls is to encourage the occurrence of a desirable event. These controls are proactive measures put in place within an organization's processes to promote specific behaviors, actions, or outcomes that align with strategic objectives. By implementing directive controls, management can guide employees toward desired performance and decision-making, essentially motivating and supporting them to contribute positively to the organization's goals.

For instance, an organization might establish clearly defined procedures and guidelines for employees to follow, which not only helps in achieving the desired outcomes but also fosters a culture of compliance and performance improvement. This focus on achieving positive results distinguishes directive controls from other types of controls that may be centered on compliance or auditing/monitoring post-issues. Overall, directive controls serve to align employee actions with the organization's objectives, thus facilitating a focused and effective approach to management.