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:

Plutonic Rock

An igneous rock that solidified at depth rather than on the surface; synonym: intrusive rock.

Sierra Nevada

A mountain range in the Western United States, known for its stunning landscapes, diverse ecosystems, and recreational activities.

Batholith

A large mass of intrusive igneous rock, commonly granite, that has solidified deep within the earth's crust.

Granite

Granite is a coarse-grained igneous rock composed mainly of quartz, feldspar, and mica, widely used in construction due to its durability.