Which of the following is a preventive control?
A) Creating an audit trail.
B) Placing controls on physical access to inventory.
C) Reconciling purchase orders with approvals.
D) Reviewing expense accounts for irregularities.

Question

Quizplus · Accepted Answer

Placing controls on physical access to inventory is a preventive control because it aims to prevent unauthorized access or theft before it occurs.

Which of the Following Is a Preventive Control