Consider the following list of internal controls. 

a. Software will not allow a sale to be processed to a customer that has exceeded its credit limit. 

b. Personnel responsible for running computer programs are prevented from accessing and changing computer software. 

c. Computer software generates a daily report of all shipping documents (bills of lading) that have not resulted in a sales invoice. 

d. An accounting clerk follows-up on a computer-generated report of all shipping documents (bills of lading) that have not resulted in a sales invoice, to determine if an invoice should be generated. 

e. An accounting employee performs a monthly bank reconciliation. 

f. Valuable inventory is stored in a locked storeroom where access is limited to a few key individuals. 

g. Management reviews business risks quarterly (or as significant risks emerge) and documents controls intended to respond to risks. 

h. Computer software will only allow paychecks to be written to individuals who are on a master employee file. 

i. Management reviews a report of variances from budget monthly and investigates unusual variances. 

j. Password controls limit access to specific computer files and software applications. Passwords are changed regularly. 

Required

For each control, classify it either as a preventive control or a detective control. Also classify each control as either a manual control, an IT-dependent manual control, an IT application control, or an IT general control.