Controls as preventive and detective or corrective

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Classify the following controls as preventive, detective, or corrective:

Periodic bank reconciliation.

Separation of cash and accounting records.

Maintaining backup copies of master and transaction files.

Pre-numbering of sales invoices.

Chart of accounts.

Retina scan before entering a sensitive R & D facility.

Resubmission of transactions for subsequent processing.

Internal auditor rechecking the debits and credits on the payment voucher.

Depositing all cash receipts intact.

Qualified accounting personnel.

Reference no: EM13749767

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