Identify whether each of the following activities represents preventative controls, detective controls, or corrective controls: Job rotation

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Identify whether each of the following activities represents preventative controls, detective controls, or corrective controls:
Job rotation
Preparation of bank reconciliation
Segregation of duties
Recalculating totals on computer reports
Use of passwords
Preparing batch totals for check processing -
Establishing a code of ethics
Use of a security guard
Verifying source documents before recording transactions
Matching supporting documents before paying an invoice
Independent review of accounting reports
Performing comparisons of financial statement items

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Accounting Information Systems The Processes and Controls

ISBN: 978-1118162309

2nd edition

Authors: Leslie Turner, Andrea Weickgenannt

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