Which of the following is an example of a detect control?
A) Account coding on purchase orders being checked by the computer to a table of valid account numbers.
B) Quarterly reviews of credit balances in accounts receivable to determine their causes.
C) Amounts are not able to be paid to employees without first matching a valid tax file number to the employee master file.
D) None of the above.

Question

Quizplus · Accepted Answer

Detect controls are designed to identify errors or irregularities after they have occurred. Quarterly reviews of credit balances in accounts receivable to determine their causes is an example of a detect control, as it involves reviewing and identifying issues after transactions have been recorded.

Which of the Following Is an Example of a Detect