. . . . Chapter 3, problem 48 (modified) Identify whether each of the following activities represents preventive controls, detective controls, or corrective controls. Describe thoroughly the reason for your answer. Some activities may fall into more than one control category. Job rotation Preparation of a 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