Project sign-off is the activity most likely to have avoided the discrepancy because formal sign-off (especially at closure) confirms that key project outcomes-including final reporting-are reviewed, agreed, and approved by the appropriate authority (sponsor/customer/PMO/finance stakeholders). In CompTIA Project+ closing activities, sign-off is part of ensuring the project is properly closed, deliverables are accepted, and records are accurate and complete for governance and auditability. A formal sign-off step typically includes reconciling final cost/schedule performance, confirming financials match the system of record, and documenting approvals.
"Closing contracts" relates to procurement and vendor obligations and might influence final costs, but it doesn't directly guarantee reconciliation between financial reporting sources. "Validation of deliverables" focuses on product acceptance/quality, not financial reporting alignment. "Removing access" is an offboarding
/security step and doesn't address financial discrepancies.
So, the best preventive control among the options is project sign-off, because it provides a structured checkpoint to reconcile and confirm closure information (including final financials) with stakeholders and records-reducing the chance of inconsistent reporting that later triggers audit findings.