Problem

Which of the following is a preventive control?A. Reconciliation of a bank account.B. Reca...

Which of the following is a preventive control?

A. Reconciliation of a bank account.

B. Recalculation of a sample of payroll entries by internal auditors.

C. Separation of duties between the payroll and personnel departments.

D. Detailed fluctuation analysis completed by the CFO for revenue.

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