A control procedure designed so that the employee that records cash received from customers does not also have access to the cash itself is an example of a(n)
A)preventive control.
B)detective control.
C)corrective control.
D)authorization control.

Question

Quizplus · Accepted Answer

A control procedure that aims to prevent an error or fraud from occurring in the first place is known as a preventive control. In this case, the separation of duties between recording cash received and access to the actual cash is a preventive control since it ensures that one person cannot both record cash and have physical access to it, reducing the possibility of theft or misappropriation.

A Control Procedure Designed So That the Employee That Records