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

The correct choice, which focuses on encouraging positive actions of employees, is directive controls. Directive controls are designed to guide behavior and ensure that employees act in a manner that aligns with the organization's goals and objectives. These controls typically include policies, procedures, and standards that are established to set expectations for performance and conduct.

By providing clear instructions and resources, directive controls motivate employees to adhere to the desired behaviors and work practices. This can manifest in training programs, performance incentives, and communication strategies that foster a productive work environment. Essentially, directive controls not only direct employees on how to perform their tasks but also encourage them to take initiative in their work.

In contrast, preventive controls aim to stop undesirable actions from occurring in the first place, often focusing on risk mitigation. Detective controls are put in place to identify and report issues after they have occurred, emphasizing accountability. Corrective controls deal with responding to issues and taking actions to rectify problems that have been identified. While all these controls can contribute to an organization's overall control environment, directive controls specifically aim to motivate and direct employee behavior towards positive actions.