Identify whether the described control is preventative or detective. Control Preventative or Detective? Management reviews sales and

Identify whether the described control is preventative or detective.

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Control Preventative or Detective? Management reviews sales and cost of sales analytical reports for reasonableness. Invoices can be posted only to valid customer accounts. Shipping records and sales invoices cannot be produced if the customer number is invalid. Credit is approved before shipment takes place. Monthly statements are sent to customers; complaints receive independent follow-up (also satisfies accuracy). Approval is required to commence selling goods to a new customer. Management reviews exception reports of unusual customer data.