Match to the correct Control Type with the Description: (Each letter can be used multiple times, once, or not at all):

- A. B. C.	A control where one person records the sale, and another person is in charge of collecting the cash, and a third person is in charge of approving new sales.
- A. B. C.	At month end the accounting manager prepares a bank reconciliation to review for unusual entries.
- A. B. C.	Physical controls over the companies check book and cash.
- A. B. C.	Management having a code of ethics in place to promote a focus on ethics.
- A. B. C.	A control where the supervisor reviews the Journal Entries after they are prepared by the staff, before they are booked in the GL.

options:

A.	Entity Level Control
B.	Detective Control
C.	Preventive Control