Each multiple choice is worth two (2) marks with one mark for the correct answer and one mark for the explanation for your answer. Explanations must include Auditing standard references to get full marks. Which of the following would be an example of a detective control and a suitable test of this control? a) Having a lock on a door where valuable closing stock is stored. A suitable test of the control would be to check if the lock works. b) Running an exception report for any negative numbers of specific stock items. A test of this control would include reviewing the printed reports and the adjusting journals in the stock system which rectify any errors. c) Not allowing negative amounts of stock to be entered into the inventory system. A test of this control would be to try to enter in a negative amount. d) Performing a stocktake to compare the actual stock items with the amount recorded in the accounts for stock. A test of this control would include reviewing any items of stock in particular that look damaged