Which of the following is a preventative control?
A) Taking periodic inventory.
B) Leaving recently arrived inventory in a customer area prior to accepting it.
C) Periodically checking customer balances versus account write-offs.
D) Keeping inventory in a locked room that only a shift leader has the keys for.

Question

Quizplus · Accepted Answer

Keeping inventory in a locked room that only a shift leader has the keys for is a preventative control as it restricts access to the inventory and reduces the likelihood of theft or damage. A, B, and C are detective controls as they involve checking or detecting errors or issues after they have occurred rather than preventing them from happening in the first place.

Which of the Following Is a Preventative Control