For each of the eight (8) internal control elements described below, state whether they are to prevent OR detect controls. (Please number your answers correctly)

Situations	Prevent/Detect
1. Salaries paid to employees are not processed until a valid tax file number is matched to the employee master file.
2. The sales manager reviews daily shipments, total sales, and sales per unit shipped.
3. Bank reconciliations are performed to identify transactions processed by the bank that are not recorded in the general ledger.
4. The supervisor of the accounts receivable department reviews reports of credit balances in customer accounts to determine their causes.
5. Sales invoices are automatically priced using the information in the price master file.
6. The customer account on each sales order is checked by the computer to a table of valid account numbers before the sales transaction is processed.
7. The computer performs a daily comparison of quantities shipped to quantities billed and generates a report of differences.
8. The computer performs various logic tests on supplier account numbers and addresses any issues before processing a purchase order.