The concept of preventative, corrective, directive and detective controls

H​‌‍‍‍‌‍‍‌‍‌‌‍‍‍‌‍‌‌‌‍​opkin discusses the concept of preventative, corrective, directive and detective controls, which he refers to as PCDD (See pictures attached). Compare Hopkin’s understanding of preventative controls and compare and contrast it to at least one other view of preventative controls. Ensure you select a scholarly source and cite according to APA guidelines. Now consider the example of separation of dut​‌‍‍‍‌‍‍‌‍‌‌‍‍‍‌‍‌‌‌‍​ies as a preventative control (reference Hopkin, p. 243). Does separation of duties address all the risks of fraud, reference the ability to order and then pay for goods and services? Why or why not? Provide any available scholarly research, directives, publications, memorandums to support your discussion and provide references in APA for