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Represents preventative controls, detective controls

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Identify whether each of the following activities represents preventative controls, detective controls, or corrective controls:
Job rotation
Preparation of bank reconciliation
Segregation of duties
Recalculating totals on computer reports
Use of passwords
Preparing batch totals for check processing -
Establishing a code of ethics
Use of a security guard
Verifying source documents before recording transactions
Matching supporting documents before paying an invoice
Independent review of accounting reports
Performing comparisons of financial statement items

Reference no: EM13878867

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