Which of the Following Is NOT an Example of a Detective

Multiple Choice

Which of the following is NOT an example of a detective control?

A) A firm performs a physical inventory count monthly and compares the count to totals in the inventory system.
B) Store managers count the cash drawer nightly and reconcile the cash with sales for the day.
C) A manufacturing firm requires that purchases are recorded, approved, and received by different employees.
D) An accounting firm programs the digital dashboard to show abnormal account balances in bold red to draw attention to them.