Having management periodically determine whether the amount of physical assets of the company match the accounting records is an example of which detective control?

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Reconciliations involve comparing accounting records to physical assets in order to detect any discrepancies. This control is specifically designed to detect errors or fraud related to the physical assets of the company. Separation of duties, performance reviews, and employee management are all different types of controls that may be used to prevent errors or fraud, but they do not directly involve comparing physical assets to accounting records.

Having Management Periodically Determine Whether the Amount of Physical Assets