Identify each of the following internal controls as a primarily preventive, detective, or corrective control.
a. Limit access to petty cash funds.
b. Reconcile the petty cash fund before replenishing it.
c. Require two signatures on checks above a specified limit.
d. Enable hidden flags or audit trails on accounting software.
e. Examine credit card statements and corresponding receipts each month, independently, to determine whether charges are appropriate.
f. Keep checks in a locked box or drawer and restrict the number of employees who have access to the key.
g. Back up accounting records daily.