Question

    In a manufacturing company, which of the following best

    represents a preventive control?
    A Bank reconciliation Correct Answer Incorrect Answer
    B Physical verification of stock Correct Answer Incorrect Answer
    C Segregation of duties Correct Answer Incorrect Answer
    D Surprise cash count Correct Answer Incorrect Answer

    Solution

    Preventive controls are designed to avoid errors/frauds. Segregating responsibilities prevents misappropriation.

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