An internal auditor discovered that a new employee was granted inappropriate access to the payroll...

The most effective management action to prevent similar issues in the future involves both corrective and preventive measures. Coaching the IT specialist addresses the immediate knowledge gap and mistake that occurred. Introducing a secondary control, such as a review or verification step, ensures that future access requests are granted correctly, thereby preventing similar errors. This combination addresses the root cause and adds a layer of assurance. References:

"Internal Auditing: Assurance & Advisory Services" (The Institute of Internal Auditors)

"IT Control Objectives for Sarbanes-Oxley" (IT Governance Institute)