You are performing an audit of Systex Corporation and evaluating various controls. Classify the following controls as being primarily preventive (P), detective (D), or corrective (C). Explain your answers.
a. Annual physical inventory.
b. Monthly reconciliation of bank accounts.
c. Segregation of duties over purchasing.
d. Supervisory approval of time cards.
e. Dual signatures for checks.
f. Adjustment of perpetual inventory records to physical counts.
g. Management review of budget/actual information.
h. Internal audits of payroll.