Which type of control would involve accessing logs for audits?

The type of control that involves accessing logs for audits is classified as a detective control. Detective controls are designed to identify and detect incidents or irregularities that have occurred within an organization. By reviewing logs, an organization can monitor activities, assess compliance, and identify any unauthorized access or anomalies that might indicate fraud or operational issues. Accessing and analyzing these logs after an event has taken place allows for the detection of errors or issues that may need to be addressed, thus helping to improve the overall control environment.

Preventive controls, on the other hand, aim to prevent errors or irregularities from occurring in the first place, such as implementing access controls or security measures to restrict unauthorized access. Compensatory controls are alternative measures put in place to mitigate risks when the primary controls are not feasible. Directive controls provide guidance on the expected procedures and behaviors within an organization but do not directly identify or respond to incidents. Therefore, the action of accessing logs specifically aligns with the objectives of detective controls, making this the correct choice.