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:

Microanatomy

The branch of anatomy concerning the microscopic structures of tissues and organs.

Sternocleidomastoid

A prominent neck muscle stretching from the sternum and clavicle to the mastoid process behind the ear, pivotal in rotating and flexing the head.

Biceps Brachii

A large muscle in the upper arm that turns the hand to face palm up and flexes the arm and forearm.

Brachialis

A muscle in the upper arm that flexes the elbow, located underneath the biceps.