Please explain in details how you arrive at the correct answers. Thank you

1. Identify the detective control below.

A) Hiring only college graduates.

B) Approving customer credit prior to approving a sales order.

C) Maintaining frequent backup records to prevent loss of data.

D) Counting inventory on hand.

2. Identify the best preventive control below.

A) Segregation of duties.

B) Reviewing accounts for collectability.

C) Deleting backup records after 5 years.

D) Ensuring that the employee who records cash received from customers has been trained in ethics.