Internal Controls May Be Preventive or Detective

question 24

Multiple Choice

Internal controls may be preventive or detective.Which of the following controls is preventive?

• A)Requiring two persons to open mail containing payments.
• B)Reconciling the accounts receivable subsidiary file with the control account.
• C)Using batch totals.
• D)Preparing bank reconciliations.

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Definitions:

B.F. Skinner

An American psychologist and behaviorist known for his work in operant conditioning, emphasizing the role of reinforcement and punishment in shaping behavior.

Mirror Neurons

Neurons that fire both when an individual performs an action and when they observe the same action being performed by another, thought to be fundamental in imitation, empathy, and social understanding.

Active

Engaging or ready to engage in physically energetic pursuits.

Mirror Neurons

Neurons that fire both when an individual acts and when the individual observes the same action performed by another, thought to play a role in learning and empathy.