A computer program that will not allow a sale to be processed if a customer has exceeded their credit limit is an example of a:
A) prevent control.
B) test of controls.
C) detect control.
D) substantive procedure.

Question

Quizplus · Accepted Answer

The computer program that prevents a sale from being processed if a customer has exceeded their credit limit is an example of a preventive control, as it is designed to stop potential errors or fraud from occurring before they happen. Test of controls, detect controls, and substantive procedures are all types of auditing procedures and do not relate to the design and implementation of internal controls.

A Computer Program That Will Not Allow a Sale to Be